Issue: | Sub-Issue1 | Sub-Issue2 | Sub-Issue3 | earnings | income | in kind |
Summary: The employer's cost value of $2.50 per meal was never received by the restaurant employees but was shown simply as a taxable benefit added on to their gross income and then deducted. Reg. 57(6) is broad enough to include this as earnings. Whether the meals were actually taken was also raised. |