Toavs v. Commissioner
United States Tax Court
Petitioners, administrators of nursing homes, received amounts designated as parsonage allowances. Held: The amounts are not excludable from income despite the fact that petitioners are ordained ministers and operate the nursing homes under the "fellowship" of the Assemblies of God Church. Petitioners did not show any objective manifestation of control over the nursing homes by the Assemblies of God Church.
1Opinion of the Court
OPINION
Tietjens, Judge:
Respondent determined the following deficiencies in petitioners’ Federal income tax for the years 1970, 1971, and 1972:
Deficiencies
1970 1971 1972 Petitioners
— $819.71 Jesse A. Toavs and Janice E. Toavs..
$584.44 682.98 G. E. Doughty and Ruth Doughty.
$1,046.37 1,165.69 1,011.94 Ivan Kramer and Beatrice Kramer..
565.26 593.63 Ernest R. Swanson and Mary Ann Swanson. I
725.24 878.60 Harvey Junker and Beverly Junker.
431.12 628.28 Ivan V. Hagar and Ozella D. Hagar. I
James L. Larson. 505.00
James L. Larson and Eva L. Larson.. 509.01
James F. Wolf and Dawn Wolf. 698.78 613.89
Calvin…
2Cases cited2 opinions
- Colbert v. CommissionerUnited States Tax Court · 1974
- Tanenbaum v. CommissionerUnited States Tax Court · 1972
3Cited by5 opinions
- Boyer v. CommissionerUnited States Tax Court · 1977
- Mosley v. CommissionerUnited States Tax Court · 1994
- Schroeder v. CommissionerUnited States Tax Court · 1986
- Boyer v. CommissionerUnited States Tax Court · 1977
- Toavs v. CommissionerUnited States Tax Court · 1977