1. Home
  2. Browse Decisions
  3. F.2d
  4. 585 F.2d
  5. 585 F.2d 1060 (1978)
 

ADAMS v. UNITED STATES

No. 141-75.

585 F.2d 1060 (1978)

Faneuil ADAMS, Jr. and Joan P. Adams v. The UNITED STATES.

United States Court of Claims.

October 18, 1978.

Attorney(s) appearing for the Case

John D. Heckert, Washington, D. C., for plaintiff; William P. McClure, Washington, D. C., atty. of record; Robert Feldgarden and McClure & Trotter, Washington, D. C., of counsel.

David C. Hickman, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser, Jr., Washington, D. C., of counsel.

Before COWEN, Senior Judge, and DAVIS and BENNETT, Judges.

OPINION

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases