Schall v. Commissioner
United States Tax Court
Respondent determined that $ 2,000 received by petitioner Charles Schall during the taxable year from the Wayne Presbyterian Church as its "Pastor Emeritus," under a resolution of the session of the church describing the payment as "salary or honorarium," was includible in gross income under section 22 (a) of the Internal Revenue Code. Held, petitioners have here failed to meet their burden of establishing error in that determination.
1Opinion of the Court
OPINION.
Leech, Judge:
The only question involved in this proceeding is whether the $2,000 received by the petitioner, Dr. Charles Schall, in the taxable year 1943 from the Wayne Presbyterian Church was a “gift,” and therefore to be excluded from gross income under section 22 (b) (3) of the Internal Revenue Code, as petitioners contend, or was within the purview of the terms “salaries, wages, or compensation for personal service,” and therefore to be included in gross income under section 22 (a), as respondent determined and here argues. Petitioners, of course, have the burden of establishing…
2Cases cited2 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- United States v. SignoreCourt of Appeals for the Seventh Circuit · 1940
3Cited by13 opinions
- Laurie v. CommissionerUnited States Tax Court · 1949
- Estate of McAdow v. CommissionerUnited States Tax Court · 1949
- Abernethy v. CommissionerUnited States Tax Court · 1953
- McAdow v. CommissionerUnited States Tax Court · 1949
- Abernethy v. CommissionerUnited States Tax Court · 1953
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