Warren v. Commissioner
United States Tax Court
P is a minister of the gospel within the meaning of sec. 107, I.R.C. The church which employed him designated most or all of his compensation as a housing allowance during each of the taxable years in issue. Ps used the allowance to provide a home for themselves and their children. The amount they used to provide a home, and exclude from income under sec. 107(2), I.R.C., was more than the fair market rental value of their home.
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P is a minister of the gospel within the meaning of sec. 107, I.R.C. The church which employed him designated most or all of his compensation as a housing allowance during each of the taxable years in issue. Ps used the allowance to provide a home for themselves and their children. The amount they used to provide a home, and exclude from income under sec. 107(2), I.R.C., was more than the fair market rental value of their home. R contends that Ps' exclusion under sec. 107(2), I.R.C., may not exceed the lesser of the amount Ps used to provide a home or the fair market rental value of their…
1Opinion of the Court
OPINION
Colvin, Judge:
Respondent determined the following deficiencies and accuracy-related penalties with respect to petitioners’ Federal income taxes for taxable years 1993, 1994, and 1995:
Year Deficiency Penalty sec. 6662(a)
1993 $11,932 $2,386
1994 18,061 3,612
1995 16,080 3,216
Petitioner is a minister of the gospel within the meaning of section 107. After concessions, the sole issue for decision is whether the amount of petitioner’s housing allowance compensation that is excludable from gross income under section 107(2) is limited to the amount used to provide a home, as petitioners contend,…
2Cases cited8 opinions
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- Huntsberry v. CommissionerUnited States Tax Court · 1984
- Stanley Works v. CommissionerUnited States Tax Court · 1986
- Zinniel v. CommissionerUnited States Tax Court · 1987
- Karmun v. CommissionerUnited States Tax Court · 1984
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Freedom From Religion Foundation, Inc. v. GeithnerCourt of Appeals for the Ninth Circuit · 2011
- Textron Inc. v. CommissionerUnited States Tax Court · 2000
- Richard D. Warren Elizabeth K. Warren v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
- Gaylor v. MnuchinDistrict Court, W.D. Wisconsin · 2017
- Driscoll v. Comm'rUnited States Tax Court · 2010
8 more not listed; retrieve them via the Exa API.