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...

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