Colbert v. Commissioner
United States Tax Court
The petitioner James D. Colbert, an ordained minister, excluded from gross income rental allowances received from a nonreligious organization for the taxable years 1967, 1968, and 1969 as part of his compensation for services rendered, which he claimed to be the conduct of religious worship, to that organization. These services were not performed pursuant to an assignment or designation by the petitioner's church or church denomination.
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The petitioner James D. Colbert, an ordained minister, excluded from gross income rental allowances received from a nonreligious organization for the taxable years 1967, 1968, and 1969 as part of his compensation for services rendered, which he claimed to be the conduct of religious worship, to that organization. These services were not performed pursuant to an assignment or designation by the petitioner's church or church denomination. Held, the petitioner is not entitled to an exclusion as a parsonage allowance under sec. 107 for said allowances because he was not performing the duties, in…
1Opinion of the Court
James D. Colbert and Frances J. Colbert, Petitioners v. Commissioner of Internal Revenue, Respondent
Colbert v. Commissioner
Docket No. 5039-71
United States Tax Court
61 T.C. 449; 1974 U.S. Tax Ct. LEXIS 170; 61 T.C. No. 50;
January 15, 1974, Filed
Decision will be entered for the respondent.
The petitioner James D. Colbert, an ordained minister, excluded from gross income rental allowances received from a nonreligious organization for the taxable years 1967, 1968, and 1969 as part of his compensation for services rendered, which he claimed to be the conduct of religious worship, to that…
2Cases cited8 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Salkov v. CommissionerUnited States Tax Court · 1966
- Eden v. CommissionerUnited States Tax Court · 1964
- Silverman v. CommissionerUnited States Tax Court · 1972
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