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
OPINION
Chiechi, Judge:
Respondent determined the following deficiencies in, and fraud penalties under section 6663(a)1 on, petitioners’ Federal income tax (tax):
Year Deficiency Fraud penalty under sec. 6663(a)
1996 $64,905 $48,678.75
1997 83,512 62,634.00
1998 107,562 80,671.59
1999 149,880 112,410.00
The only issue remaining for decision is whether petitioners are entitled for each of their taxable years 1996 through 1999 to exclude from gross income under section 107 the amount that an organization exempt from tax under section 501(a) paid to petitioner Philip A. Driscoll during each of those…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Borchers v. CommissionerUnited States Tax Court · 1990
- Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Zinniel v. CommissionerUnited States Tax Court · 1987
- Ludwig H. Brandl v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Commissioner v. DriscollCourt of Appeals for the Eleventh Circuit · 2012
- Commissioner of IRS v. Philip A. DriscollCourt of Appeals for the Eleventh Circuit · 2012
- Driscoll v. Comm'rUnited States Tax Court · 2010