Kim leased an office building to USA Corporation under a ten lease specifying that at the end of the lease USA had to return the building to its original condition if any modifications were made. USA changed the interior of the building, and at the end of the lease USA paid Kim $30,000 instead of the repairs. Does Kim to include the payment in gross income? A partial list of research sources is Sec. 109 Boston Fish Market Corp., 57 T.C. 884 (1972) Sirbo Holdings Inc. v. CIR. 31 AFTR 2d 73-1005, 73-1 USTC 9312 (2nd Cir, 1973) As a result of a fire damaging their residence, the Taylors must stay in a motel for three weeks while their home is being restored. They pay $2,000 for the room and $500 for meals. Their homeowner's policy pays $2, 500 to reimburse them for the cost. They estimate that during the five-week period they would normally spend $300 for meals. Is the reimbursement taxable? A partial list of research sources is Sec, 123 Reg. Sec t. 123 - 1