(DOWNLOAD) "Diamond v. Sturr" by United States Court Of Appeals Second Circuit " Book PDF Kindle ePub Free
eBook details
- Title: Diamond v. Sturr
- Author : United States Court Of Appeals Second Circuit
- Release Date : January 28, 1955
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
During 1949 Oscar Diamond and Charles Bruen were employees of the State of New York. New York provided them with food and lodgings at the state institutions where they worked, and withheld federal income taxes on the value of the food and lodging so provided. Diamond and Bruen filed with the Commissioner of Internal Revenue timely claims for refunds on the ground that the food and lodging received by them were not compensation and therefore not taxable. The Commissioner disallowed their claims, and the present suits were then instituted.