Silverman v. Commissioner
United States Tax Court
Held, male petitioner, a full-time cantor of the Jewish faith, is a "minister of the gospel" under sec. 107 and entitled to the rental allowance exclusion provided in that section.
1Opinion of the Court
Irwin, Judge:
Respondent has determined the following deficiencies in petitioners’ income taxes:
Tear Deficiency
1962 _$602. 05
1963 _ 600. 91
Male petitioner is a full-time cantor of the Jewish faith. The narrow issue for decision is whether he is a “minister of the gospel” for purposes of the rental allowance exclusion afforded by section 107 of the Code.1
FINDINGS OF FACT
Petitioners are husband and wife residing in Minneapolis, Mimi. Their joint income tax return for the taxable period was filed with the district director of internal revenue in St. Paul, Minn. David Silverman, hereafter the…
2Cases cited2 opinions
- Salkov v. CommissionerUnited States Tax Court · 1966
- Lawrence v. CommissionerUnited States Tax Court · 1968
3Cited by14 opinions
- Wingo v. CommissionerUnited States Tax Court · 1987
- Colbert v. CommissionerUnited States Tax Court · 1974
- Tanenbaum v. CommissionerUnited States Tax Court · 1972
- Gaylor v. MnuchinDistrict Court, W.D. Wisconsin · 2017
- Knight v. CommissionerUnited States Tax Court · 1989
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