Legal Opinion
Commissioner v. Driscoll
Court of Appeals for the Eleventh Circuit
Decided February 8, 2012No. 11-12454PublishedCited by 9 opinions
1Opinion of the Court
PER CURIA1H:
The Commissioner of the Internal Revenue Service appeals the decision of the Tax Court allowing taxpayers to apply the parsonage allowance income exclusion of Internal Revenue Code § 107(2) to multiple houses. For the following reasons, we reverse the Tax Court.
The facts of this case are straightforward and uncontested. From 1996 to 1999, taxpayers Philip A. Driscoll and Lynne B. Driscoll owned more than one residence — a principal residence and a lake house. Driscoll v. Comm’r, 135 T.C. 557, 558-59, 2010 WL 5173156 (2010). Mr. Driscoll, an ordained minister, worked for Phil…
2Cases cited6 opinions
- Commissioner v. SchleierSupreme Court of the United States · 1995
- United States v. HayesSupreme Court of the United States · 2009
- Tate Access Floors, Inc. And Tate Access Floors Leasing, Inc. v. Interface Architectural Resources, Inc.Court of Appeals for the Federal Circuit · 2002
- Baldwin Graphic Systems, Inc. v. Siebert, Inc.Court of Appeals for the Federal Circuit · 2008
- Estate of Jelke v. CommissionerCourt of Appeals for the Eleventh Circuit · 2007
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Jonathan E. Stromme and Marylou Stromme v. CommissionerUnited States Tax Court · 2012
- Jonathan E. Stromme and Marylou Stromme v. CommissionerUnited States Tax Court · 2012
- Jonathan E. Stromme and Marylou Stromme v. CommissionerUnited States Tax Court · 2012
- Jones v. Comm'rUnited States Tax Court · 2016
- Oxbow Carbon & Minerals LLC v. Union Pacific Railroad CompanyDistrict Court, District of Columbia · 2021
4 more not listed; retrieve them via the Exa API.