[citation needed] Home ownership is an example of an instance involving imputed income from durable property.
... it is commonly considered that difficulties of valuation would interpose an insuperable obstacle to any direct inclusion of such items in taxable income.
"[6] Commentators Burke and Friel have written: "The exclusion is rather a matter of administrative practice, but no less firmly established for that reason.
"[8] On rare occasions, issues concerning imputed income have arisen with regard to working to provide for oneself.
Professor Andrews wrote: "It would undoubtedly be impractical to try to reflect either the value of leisure or the cost of its sacrifice directly in taxable income.