Tanenbaum v. Commissioner
United States Tax Court
Held, during the calendar years 1962, 1963, and 1964, petitioner Marc H. Tanenbaum was not employed as a "minister of the gospel" within the meaning of sec. 107, I.R.C. 1954. Held, further, for each of the several disputed deductions claimed by the petitioners for the calendar years 1962, 1963, and 1964, the petitioners have failed to prove that they are entitled to deduct more than allowed by the respondent in his notice of deficiency.
1Opinion of the Court
Quealy, Judge:
The respondent has determined deficiencies in the Federal income tax of the petitioners as follows:
Year Deficiency
1962 _$1,658.31
1963 _ 1,813.82
1964 _ 1,287.29
Concessions and agreements having been made by the parties, the questions for decision are:(1) During the years at issue, whether petitioner Marc H. Tanen-baum received a parsonage allowance as a “minister of the gospel” so as to be entitled to the exclusion from gross income provided for in section 107.1(2) During the calendar years 1962 and 1963, whether the petitioners are entitled to a deduction in excess of the…
2Cases cited8 opinions
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Bolling v. SharpeSupreme Court of the United States · 1954
- Helvering v. TaylorSupreme Court of the United States · 1935
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Salkov v. CommissionerUnited States Tax Court · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Boyer v. CommissionerUnited States Tax Court · 1977
- Colbert v. CommissionerUnited States Tax Court · 1974
- Toavs v. CommissionerUnited States Tax Court · 1977
- Freedom from Religion Foundation, Inc. v. LewDistrict Court, W.D. Wisconsin · 2013
- Libman v. CommissionerUnited States Tax Court · 1982
5 more not listed; retrieve them via the Exa API.