Salkov v. Commissioner
United States Tax Court
Held, a full-time cantor of the Jewish faith, commissioned by the Cantors Assembly of America and installed by a congregation, is a "minister of the gospel" entitled to exclude the portion of his remuneration received as a rental allowance from his gross income under section 107(2), I.R.C. 1954.
1Opinion of the Court
Dawson, Judge:
Respondent determined the following deficiencies in the income taxes of petitioners:
Year Deficiency
1960_$507.81
1961_■_ 574.23
The only issue for decision is whether Abraham A. Salkov, a full-time cantor of the Jewish faith who was commissioned by the Cantors Assembly of America and installed by a congregation, is a “minister of the gospel” entitled to exclude certain amounts received as a rental allowance from his gross income under the provisions of section 107 (2) of the Internal Revenue Code of 1954.
FINDINGS OF FACT
Some of the facts were stipulated and are so found.
Abraham A.…
2Cases cited4 opinions
- West Virginia State Board of Education v. BarnetteSupreme Court of the United States · 1943
- Commissioner of Int. Rev. v. Longhorn Portland Cem. Co.Court of Appeals for the Fifth Circuit · 1945
- Harold Glenn Pate v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Eden v. CommissionerUnited States Tax Court · 1964
3Cited by35 opinions
- Boyer v. CommissionerUnited States Tax Court · 1977
- Freedom From Religion Foundation, Inc. v. LewCourt of Appeals for the Seventh Circuit · 2014
- Application of Stuart M. Kanas, by Matthew Kanas, His Father, for a Writ of Habeas Corpus, Major General T. R. Yancey, Commanding Officer, Fort Hamilton, Brooklyn, New YorkCourt of Appeals for the Second Circuit · 1967
- Lawrence v. CommissionerUnited States Tax Court · 1968
- Wingo v. CommissionerUnited States Tax Court · 1987
30 more not listed; retrieve them via the Exa API.