Boyer v. Commissioner
United States Tax Court
Petitioner, an ordained minister, secured for personal, nonchurch-related reasons, secular employment teaching business data processing at a State college, and subsequently was "assigned" to that task (at his own request) by the governing body of his church. His employer (the State) did not designate any part of his salary as a rental allowance.
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Petitioner, an ordained minister, secured for personal, nonchurch-related reasons, secular employment teaching business data processing at a State college, and subsequently was "assigned" to that task (at his own request) by the governing body of his church. His employer (the State) did not designate any part of his salary as a rental allowance. Held, no portion of petitioner's salary is excludable under sec. 107 as a ministerial rental allowance, despite a general church policy purporting to authorize such an exclusion to all ordained assignees. Held, further, amounts compulsorily withheld…
1Opinion of the Court
Hall, Judge:
Respondent determined a deficiency of $1,882.94 in petitioner Lawrence Boyer’s 1970 income tax, plus an addition to the tax under section 6653(a)1 of $94.14. For 1971, respondent determined a deficiency in petitioners’ income tax of $2,204.06.
The issues for decision are:2(1) Whether petitioner Lawrence Boyer is entitled to exclude certain sums from his gross income as ministerial rental allowances;(2) Whether sections 1.107 and 1.1402, Income Tax Regs., unconstitutionally restrict petitioner’s freedom of religion;(3) Whether petitioner Lawrence Boyer is entitled to exclude from…
2Cases cited20 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. GilmoreSupreme Court of the United States · 1963
- Kroll v. CommissionerUnited States Tax Court · 1968
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
15 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Allen v. CommissionerUnited States Tax Court · 1979
- Herrick v. CommissionerUnited States Tax Court · 1985
- Drobny v. CommissionerUnited States Tax Court · 1986
74 more not listed; retrieve them via the Exa API.