Wayne R. Felton & Deodra J. Felton v. Commissioner

T.C. Memo. 2018-168

UNITED STATES TAX COURT WAYNE R. FELTON AND DEONDRA J. FELTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9644-14. Filed October 10, 2018. Thomas Edward Brever, for petitioners. John Schmittdiel and Blaine C. Holiday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: Holy Christian Church in St. Paul, Minnesota boasts a diverse and devoted congregation of about 600 families, in no small part attributable to its founder and pastor--the Reverend Wayne R. Felton. A religious life often requires financial sacrifice, and Reverend…