Benaglia v. Commissioner
United States Board of Tax Appeals
36 B.T.A. 838 (1937), aff'd, 97 F.2d 996 (1938)
- Written by Rich Walter, JD
Facts
Arthur Benaglia (plaintiff) was the manager of several resort hotels. Benaglia’s duties required him to be continually on call to attend to the needs of hotel guests. As a result, Benaglia’s employer, the resort owner, required Benaglia to live and take all his meals in one of the hotels. Benaglia and his employer agreed on the necessity of this arrangement and stipulated to it in Benaglia’s contract. Benaglia’s salary varied greatly from year to year, but neither he nor his employer ever considered that the value of Benaglia’s lodging and meals should be included or accounted for as part of his salary. The commissioner of internal revenue (commissioner) (defendant) determined that Benaglia should have included $7,845 in his gross income to represent the fair market value of the lodging and meals he received from his employer. Benaglia petitioned for review.
Rule of Law
Issue
Holding and Reasoning (Sternhagen, J.)
Dissent (Arnold, J.)
What to do next…
Here's why 810,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
