the court referenced section 119 of the internal revenue code, which excludes from the gross income of an employee "the value of meals and lodging furnished to him for the convenience of the employer," as guidance for the decision. the court also cited the case "mcdonell v. commissioner", 26 t.c.m. 115, tax ct. mem. 1967-18. "mcdonnell" held that a taxpayer received no income when he was required by his employer to go on a business trip and that he was serving a legitimate business purpose even if he enjoyed the trip.