About: Adams v. United States

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Adams v. United States, 585 F.2d 1060 (Ct. Cl. 1978) was a case in which the United States Court of Claims held that the fair rental value of the residence furnished to the taxpayer by his employer was excludable from taxpayer's gross income. The three statutory requisites for exclusion were met pursuant to Section 119 of the Internal Revenue Code. Three requirements for lodging under §119: (1) acceptance of residence was a condition of employment, (2) for the convenience of the employer, and (3) was on the business premises.

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dbo:abstract	Adams v. United States, 585 F.2d 1060 (Ct. Cl. 1978) was a case in which the United States Court of Claims held that the fair rental value of the residence furnished to the taxpayer by his employer was excludable from taxpayer's gross income. The three statutory requisites for exclusion were met pursuant to Section 119 of the Internal Revenue Code. Three requirements for lodging under §119: (1) acceptance of residence was a condition of employment, (2) for the convenience of the employer, and (3) was on the business premises. (en)
dbo:wikiPageExternalLink	https://scholar.google.com/scholar_case%3Fcase=14190568995826453034 https://www.leagle.com/decision/19781645585f2d106011473
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dbo:wikiPageWikiLink	dbr:United_States_Court_of_Claims dbr:Internal_Revenue_Code dbr:Internal_Revenue_Code_section_61 dbr:Employment dbr:Federal_Reporter dbc:1978_in_United_States_case_law dbc:United_States_taxation_and_revenue_case_law dbr:Tokyo dbr:Oscar_Hirsh_Davis dbr:Fair_market_value dbr:Rental_value dbr:Arnold_Wilson_Cowen dbc:ExxonMobil_litigation dbr:Marion_T._Bennett dbr:Gross_income dbr:Plaintiff dbr:Mobil_Oil_Corporation dbr:Sekiyu
dbp:case	17280.0
dbp:citations	17280.0
dbp:court	dbr:United_States_Court_of_Claims
dbp:dateDecided	1978-10-18 (xsd:date)
dbp:fullName	Faneuil Adams, Jr. and Joan P. Adams v. The United States (en)
dbp:italicTitle	yes (en)
dbp:judges	dbr:Oscar_Hirsh_Davis dbr:Arnold_Wilson_Cowen dbr:Marion_T._Bennett
dbp:keywords	dbr:Internal_Revenue_Code (en)
dbp:name	Adams v. United States (en)
dbp:numberOfJudges	3 (xsd:integer)
dbp:otherSource	Google Scholar (en) Leagle (en)
dbp:otherUrl	https://scholar.google.com/scholar_case%3Fcase=14190568995826453034 https://www.leagle.com/decision/19781645585f2d106011473
dbp:percuriam	yes (en)
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dcterms:subject	dbc:1978_in_United_States_case_law dbc:United_States_taxation_and_revenue_case_law dbc:ExxonMobil_litigation
rdfs:comment	Adams v. United States, 585 F.2d 1060 (Ct. Cl. 1978) was a case in which the United States Court of Claims held that the fair rental value of the residence furnished to the taxpayer by his employer was excludable from taxpayer's gross income. The three statutory requisites for exclusion were met pursuant to Section 119 of the Internal Revenue Code. Three requirements for lodging under §119: (1) acceptance of residence was a condition of employment, (2) for the convenience of the employer, and (3) was on the business premises. (en)
rdfs:label	Adams v. United States (en)
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