Legal Opinion
Adams v. United States
United States Court of Claims
Decided October 18, 1978No. 141-75PublishedCited by 14 opinions
1Opinion of the Court
PER CURIAM:*
The issue in this tax refund suit is whether the fair rental value of a Japanese residence furnished the plaintiffs by the employer of plaintiff Faneuil Adams, Jr., is excludable from their gross income under Section 119 of the Internal Revenue Code of 1954.
Plaintiffs Faneuil Adams, Jr. and Joan P. Adams are husband and wife who filed joint federal income tax returns for 1970 and 1971 with the Office of the Director of the Office of International Operations, Internal Revenue Service, Washington, D. C. In 1970 and 1971, Faneuil Adams [hereinafter "plaintiff’] was president of Mobil…
2Cases cited8 opinions
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Dole v. CommissionerUnited States Tax Court · 1965
- Olkjer v. CommissionerUnited States Tax Court · 1959
- Commissioner of Internal Revenue v. Charles N. Anderson and Grace M. AndersonCourt of Appeals for the Sixth Circuit · 1966
- The United States Junior Chamber of Commerce v. The United StatesUnited States Court of Claims · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Ernest Drucker, Patricia Rogers, Philip Cherry and Ruth Cherry, Petitioners v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Soler v. G & U, INC.District Court, S.D. New York · 1985
- Bob Jones University v. United StatesUnited States Court of Claims · 1982
- Hill v. United StatesDistrict Court, M.D. Tennessee · 1984
9 more not listed; retrieve them via the Exa API.