Eden v. Commissioner
United States Tax Court
Held, petitioners are not entitled under section 107, I.R.C. 1954, to exclude from gross income on their Federal income tax returns for the taxable years 1958, 1959, and 1960, amounts expended in those years for rent and utilities on their home.
1Opinion of the Court
OPINION
The only issue is whether petitioners are entitled to exclude from gross income reported on their Federal income tax returns for 1958, 1959, and 1960, the amounts expended by them for rent and utilities during the respective taxable years in issue under section 107 of the Internal Revenue Code of 1954.1
On brief, respondent contends that these amounts are not excludable from gross income under section 107 for the reasons that petitioner was not a “minister of the gospel” as contemplated by that section and that no part of the salary received by petitioner from the Highland Baptist…
2Cases cited1 opinion
- Ling v. United StatesDistrict Court, D. Minnesota · 1961
3Cited by15 opinions
- Salkov v. CommissionerUnited States Tax Court · 1966
- Colbert v. CommissionerUnited States Tax Court · 1974
- Libman v. CommissionerUnited States Tax Court · 1982
- Boyd v. CommissionerUnited States Tax Court · 1981
- Mosley v. CommissionerUnited States Tax Court · 1994
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