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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Adams v. United States ： ウィキペディア英語版 Adams v. United States ''Adams v. United States'', 〔585 F.2d 1060〕 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 〔26 U.S.C. 119〕 of the Internal Revenue Code. 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. ==Facts== Adams was president of Sekiyu Kabushiki Kaisha (Sekiyu), a Tokyo-based Japanese corporation which was wholly owned by Mobil Oil Corporation in Japan. Pursuant to the company's policy, Mobil provided Mr. and Mrs. Adams (plaintiffs in this case) with a residence for 1970 and 1971. Effectiveness of a president of a company in Japan is influence by the social standing and regard accorded to him. If the president of Sekiyu had not resided in a residence equivalent to the type provided to the plaintiff, it would appear that he would have been unofficially downgraded and slighted by the business community and his effectiveness for Sekiyu correspondingly impaired. Sekiyu, therefore, provided such a house to plaintiff and required him to reside there as a matter of company policy. Adams worked in the house in evenings and weekends and held meetings there for mixed business and social purposes. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Adams v. United States」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.