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Adams v. United States

United States Court of Claims

585 F.2d 1060 (1978)

Summary
Procedural History
Judicial Opinion
Citations

Employer-provided housing is excluded from gross income when specific conditions are met: employment conditioned upon housing acceptance, housing for the employer's convenience, and housing on the employer's business premises.

Relevant Facts

Faneuil Adams (plaintiff), CEO of Mobil in Japan, lived in a company-provided residence specifically designed for business and social events. Adams reported the yearly average U.S. rental rate as his gross income instead of the fair market rental rate of the Japanese home, leading to a tax deficiency. Adams sued the United States government (defendant) to recover the amount paid.

Issue

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Holding & Reasoning

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Concurrence

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Dissent

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Last updated:

December 8, 2023

Judicial Opinion

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Procedural History

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Citations

585 F.2d 1060 (1978)

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