Driscoll v. Comm'r
United States Tax Court
During each of the years at issue, an organization exempt from tax under sec. 501(a), I.R.C., paid to petitioner husband, an ordained minister, a so-called parsonage allowance that he used to provide a principal home and a second home. For each of their taxable years at issue, petitioners (Ps) excluded from gross income under sec. 107, I.R.C., the parsonage allowance.
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During each of the years at issue, an organization exempt from tax under sec. 501(a), I.R.C., paid to petitioner husband, an ordained minister, a so-called parsonage allowance that he used to provide a principal home and a second home. For each of their taxable years at issue, petitioners (Ps) excluded from gross income under sec. 107, I.R.C., the parsonage allowance. R determined to include in Ps' gross income for each of those years the portion of that allowance with respect to a second home. Held: Ps are entitled to exclude from gross income under sec. 107, I.R.C., the portion of the…
1Opinion of the Court
PHILIP A. DRISCOLL AND LYNNE B. DRISCOLL, a.k.a. DONNA L. DRISCOLL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Driscoll v. Comm'r
Docket No. 1070-07.
United States Tax Court
135 T.C. 557; 2010 U.S. Tax Ct. LEXIS 45; 135 T.C. No. 27;
December 14, 2010, Filed
Decision will be entered under Rule 155.
During each of the years at issue, an organization exempt from tax under sec. 501(a), I.R.C., paid to petitioner husband, an ordained minister, a so-called parsonage allowance that he used to provide a principal home and a second home.
For each of their taxable years at issue, petitioners…
Also in this document: Concurrence · Morrison; Concurrence · Wherry; Dissent.
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BurkeSupreme Court of the United States · 1992
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Borchers v. CommissionerUnited States Tax Court · 1990
11 more not listed; retrieve them via the Exa API.