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C. Conclusion
For the reasons discussed above, we hold that the value of
the lodging furnished to petitioner in 2000 and 2001 is not
excludable from gross income.
Additional arguments advanced by petitioner have been
considered but are without merit and warrant no further
discussion.
To give effect to the foregoing,
An order granting respondent’s
motion and decision sustaining the
deficiencies will be entered.
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