| Adams v. United States | |
|---|---|
| Court | United States Court of Claims |
| Full case name | Faneuil Adams, Jr. and Joan P. Adams v. The United States |
| Decided | October 18, 1978 |
| Citation | 585 F.2d 1060 (Ct. Cl. 1978) |
| Court membership | |
| Judges sitting | Arnold Wilson Cowen, Oscar Hirsh Davis, Marion T. Bennett |
| Case opinions | |
| Per curiam | |
| Keywords | |
Adams v. United States, 585 F.2d 1060 (Ct. Cl. 1978)[1] 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.[2] 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.