Reed v. Commissioner
United States Tax Court
Petitioner-husbands were ministers of the gospel. Each owned or rented his own home. As part of his compensation, each petitioner-husband received a rental allowance which (1) equaled the fair rental value of his home and (2) exceeded his out-of-pocket expenses in renting or providing his home. Held, each petitioner-husband is to exclude from gross income only the amount of his out-of-pocket expenses in renting or providing his home. Sec. 107(2), I.R.C. 1954.
1Opinion of the Court
OPINION
Chabot, Judge:
Respondent determined deficiencies in Federal individual income tax against petitioners as follows:
Year Deficiency Docket No.
1977 1978 $351.00 604.00 Ronald L. Reed and Donna J. Reed . 25736-81
1977 1978 232.00 124.00 Bill F. Phillips and Thelma I. Phillips 25737-81
613.00 518.00 Lester R. Perrin and Elaine W. Perrin 25738-81 C— 00 05 05 rH tH
329.00 305.00 Thomas G. Napier and Grace M. Napier 25739-81 r- oo 05 05 rH i — l
1977 1978 947.00 1,031.66 Billy W. Hinds and Cora Y. Hinds 25740-81
1978 1,210.94 John T. Hill, Jr., and Betty L. Hill 25741-81
365.00 507.34 Gary D. Bowe…
2Cases cited11 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- Boyer v. CommissionerUnited States Tax Court · 1977
- United Telecommunications, Inc. (Formerly United Utilities, Incorporated) v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1978
- Zuanich v. CommissionerUnited States Tax Court · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Haley Bros. Constr. Corp. v. CommissionerUnited States Tax Court · 1986
- Warren v. CommissionerUnited States Tax Court · 2000
- Haley Bros. Constr. Corp. v. CommissionerUnited States Tax Court · 1986
- Rasmussen v. CommissionerUnited States Tax Court · 1994
- Reed v. CommissionerUnited States Tax Court · 1984
5 more not listed; retrieve them via the Exa API.