Court Opinion

ID: 9468001
Source: CourtListenerOpinion
Date Created: 2023-08-05 02:01:38.632652+00
Date Added: 2024-06-11T17:40:37.897809
License: Public Domain

SCHNACKE, District Judge:
concurring:
While I concur in the result, I cannot agree that § 119 is applicable to this situation. As the Supreme Court held in Commissioner v. Kowalski, 434 U.S. 77, 98 S.Ct. 315, 54 L.Ed.2d 252 (1977) and as the Guam Director of Taxation ruled here, § 119 has no application except to benefits received in kind.
One who receives, as compensation, living accommodations, in addition to money, must pay taxes on the value of the living accommodations. Section 119 permits the exclusion from income of the value of the living quarters if specified conditions are met.
Cox received only a salary. He received no in kind compensation. Section 119 having no application to his situation, there is no need to consider whether he satisfied any of its conditions.