Trebilcock v. Commissioner
United States Tax Court
Petitioner, a sole proprietor, paid a minister $ 7,020 a year to give him and his employees spiritual advice and to perform various business-related tasks. Petitioner deducted that amount as an ordinary and necessary business expense under sec. 162(a), I.R.C. 1954. Held, only $ 1,000 of that amount, which constituted compensation for business-related tasks, is deductible.
1Opinion of the Court
Lionel F. Trebilcock and Shirley Trebilcock, Petitioners v. Commissioner of Internal Revenue, Respondent
Trebilcock v. Commissioner
Docket No. 3890-73
United States Tax Court
64 T.C. 852; 1975 U.S. Tax Ct. LEXIS 88;
August 7, 1975, Filed
Decision will be entered under Rule 155.
Petitioner, a sole proprietor, paid a minister $ 7,020 a year to give him and his employees spiritual advice and to perform various business-related tasks. Petitioner deducted that amount as an ordinary and necessary business expense under sec. 162(a), I.R.C. 1954. Held, only $ 1,000 of that amount, which constituted…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Fred W. Amend Co. v. CommissionerUnited States Tax Court · 1970
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