Kirk v. Commissioner
United States Tax Court
Petitioner was employed by the General Board of Christian Social Concerns of the Methodist Church. He was not an ordained, licensed, or commissioned minister and performed no functions of a sacerdotal character. Held, under the facts, petitioner was not a minister of the gospel within sec. 107, I.R.C. 1954, and therefore not entitled to an exclusion for designated rental allowance paid to him by the board as part of his compensation and used by him to furnish a home.
1Opinion of the Court
OPINION
Tietjens, Judge’.
The Commissioner determined a deficiency in petitioners’ Federal income tax for the taxable year 1964 in the amount of $765.56. The only issue presented is whether petitioners may exclude from gross income a rental allowance paid to petitioner, W. Astor Kirk, by the General Board of Christian Social Concerns of the Methodist Church. The exclusion is claimed under section 107 (2), I.R.C.1954.1
The facts have been fully stipulated and the case submitted under Rule 30. The stipulation of facts and the exhibits attached thereto are incorporated herein by this reference.
W.…
2Cases cited2 opinions
- Salkov v. CommissionerUnited States Tax Court · 1966
- Lawrence v. CommissionerUnited States Tax Court · 1968
3Cited by6 opinions
- Estate of Klein v. CommissionerUnited States Tax Court · 1975
- W. Astor Kirk and Vivian M. Kirk v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1970
- Dressler v. CommissionerUnited States Tax Court · 1971
- Dressler v. CommissionerUnited States Tax Court · 1971
- Estate of Klein v. CommissionerUnited States Tax Court · 1975
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