Reed v. Commissioner
United States Tax Court
Petitioner-husbands were ministers of the gospel. Each owned or rented his own home. As part of his compensation, each petitioner-husband received a rental allowance which (1) equaled the fair rental value of his home and (2) exceeded his out-of-pocket expenses in renting or providing his home. Held, each petitioner-husband is to exclude from gross income only the amount of his out-of-pocket expenses in renting or providing his home. Sec. 107(2), I.R.C. 1954.
1Opinion of the Court
Ronald L. Reed and Donna J. Reed, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Reed v. Commissioner
Docket Nos. 25736-81, 25737-81, 25738-81, 25739-81, 25740-81, 25741-81, 25742-81, 25743-81, 11794-82, 11795-82, 11796-82, 11797-82, 11798-82, 11799-82, 11800-82, 11801-82
United States Tax Court
82 T.C. 208; 1984 U.S. Tax Ct. LEXIS 111; 82 T.C. No. 19;
January 30, 1984, Filed
Decisions will be entered for the respondent.
Petitioner-husbands were ministers of the gospel. Each owned or rented his own home. As part of his compensation, each petitioner-husband received a rental…
2Cases cited12 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- Boyer v. CommissionerUnited States Tax Court · 1977
- United Telecommunications, Inc. (Formerly United Utilities, Incorporated) v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1978
- Zuanich v. CommissionerUnited States Tax Court · 1981
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