Schall v. Commissioner of Internal Revenue

McCORD, Circuit Judge.

This appeal involves the income tax liability of petitioners, Charles Schall and Daisy B. Schall, for the year 1943. The Tax Court found a deficiency in income and victory taxes for the year in question of $17.75.

The question presented is whether the Tax Court correctly held that the sum of $2,000 received by petitioner during the tax year involved, from a church of which he had formerly been Pastor constitutes taxable income within the meaning of Section 22(a) of the Internal Revenue Code, 26 U.S.C.A. § 22(a).

The material facts, as found by the Tax Court and revealed by…