Adams worked in the house in evenings and weekends and held meetings there for mixed business and social purposes.
Whether the fair market value of a Japanese residence furnished plaintiffs by the employer is excludable from their gross income under §119 of Internal Revenue Code.
So, because of Section 119, the fair rental value of the residence supplied to plaintiffs by Sekiyu in 1970 and 1971 is excludable from his gross income.
"[5] This test is satisfied where there is a "direct nexus between the housing furnished the employee and the business interests of the employer served thereby.
Section 119(a) provides for exclusion of meals and lodging furnished to employees or their spouses or dependents if certain conditions are met: Text of Adams v. United States, 585 F.2d 1060 (Ct. Cl.