Lawrence v. Commissioner
United States Tax Court
Petitioner held the position of minister of education in a Baptist church. He was not an ordained minister and the church had a regular pastor who was an ordained minister. Held, under the facts, petitioner was not a minister of the gospel within sec. 107 and therefore not entitled to an exclusion for designated rental allowance paid to him by the church as part of his compensation.
1Opinion of the Court
MuleoNey, Judge:
Respondent determined the following deficiencies in the income taxes of petitioner:
Tear Deficiency
1963 -$324.19
1964 - 206.33
The issue remaining after certain concessions is whether petitioner is a “minister of the gospel” within the provisions of section 107,1.R.C, 1954,1 and thus entitled to exclude amounts received by him as a rental allowance from his gross income under section 107 (2).
The record in this case consists of a stipulation of facts and the deposition of petitioner. The stipulated facts are so found.
FINDINGS OF FACT
Petitioner resides in Springfield, Term., and he…
2Cases cited1 opinion
- Salkov v. CommissionerUnited States Tax Court · 1966
3Cited by15 opinions
- Wingo v. CommissionerUnited States Tax Court · 1987
- Silverman v. CommissionerUnited States Tax Court · 1972
- W. Astor Kirk and Vivian M. Kirk v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1970
- Dressler v. CommissionerUnited States Tax Court · 1971
- Kirk v. CommissionerUnited States Tax Court · 1968
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