Boyer v. Commissioner
United States Tax Court
Petitioner, an ordained minister, secured for personal, nonchurch-related reasons, secular employment teaching business data processing at a State college, and subsequently was "assigned" to that task (at his own request) by the governing body of his church. His employer (the State) did not designate any part of his salary as a rental allowance.
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Petitioner, an ordained minister, secured for personal, nonchurch-related reasons, secular employment teaching business data processing at a State college, and subsequently was "assigned" to that task (at his own request) by the governing body of his church. His employer (the State) did not designate any part of his salary as a rental allowance. Held, no portion of petitioner's salary is excludable under sec. 107 as a ministerial rental allowance, despite a general church policy purporting to authorize such an exclusion to all ordained assignees. Held, further, amounts compulsorily withheld…
1Opinion of the Court
Lawrence D. Boyer, Petitioner v. Commissioner of Internal Revenue, Respondent; Lawrence D. and Rosemary J. Boyer, Petitioners v. Commissioner of Internal Revenue, Respondent
Boyer v. Commissioner
Docket Nos. 3839-74, 4164-75
United States Tax Court
69 T.C. 521; 1977 U.S. Tax Ct. LEXIS 1;
December 28, 1977, Filed
Decisions will be entered under Rule 155.
Petitioner, an ordained minister, secured for personal, nonchurch-related reasons, secular employment teaching business data processing at a State college, and subsequently was "assigned" to that task (at his own request) by the governing body of his…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. GilmoreSupreme Court of the United States · 1963
- Kroll v. CommissionerUnited States Tax Court · 1968
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