Quimbee logo
DMCA.com Protection Status
From our private database of 16,800+ case briefs...

Adams v. United States

United States Court of Claims
585 F.2d 1060 (1978)


Mobil Sekiyu Kabushiki Kaisha (Mobil), a Japan-based company, owned a residence that its chief executive officer (CEO) had been required to reside in for over 15 years. The residence was specifically designed so that the CEO could conduct business and host social events outside of normal business hours. In Japanese culture, social status and appearance directly affected business perception. Faneuil Adams (plaintiff) was the CEO of Mobil and lived in the company-provided residence. On his tax returns, Adams reported the yearly average U.S. rental rate as his gross income, instead of the fair market rental rate of the Japanese home. The rental rate of the Japanese home was significantly higher than the U.S. average. Adams was audited, and paid the deficient tax. Adams brought suit against the United States government (defendant) to recover the amount paid.

Rule of Law


Holding and Reasoning (Per curiam)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 450,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 450,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 16,800 briefs, keyed to 224 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Questions & Answers

Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial