Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 70-72

1970-1 C.B. 15

Sec. 61

IRS Headnote

A tenant farmer is not required to include any amount in income as a result of his occupancy of a dwelling furnished by the land owner under the usual tenant farmer arrangement.

Full Text

Rev. Rul. 70-72

Tenant farmer taxpayers generally enter into arrangements with the owners of farm land under which each tenant farmer is entitled to occupy a dwelling situated on the property being farmed. These arrangements more nearly resemble contracts between independent parties than between employers and employees.

Held, in the usual tenant farmer arrangement referred to above no amount is includible in the tenant farmer's gross income as a result of his occupancy of the dwelling.