Colbert v. Commissioner
United States Tax Court
The petitioner James D. Colbert, an ordained minister, excluded from gross income rental allowances received from a nonreligious organization for the taxable years 1967, 1968, and 1969 as part of his compensation for services rendered, which he claimed to be the conduct of religious worship, to that organization. These services were not performed pursuant to an assignment or designation by the petitioner's church or church denomination.
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The petitioner James D. Colbert, an ordained minister, excluded from gross income rental allowances received from a nonreligious organization for the taxable years 1967, 1968, and 1969 as part of his compensation for services rendered, which he claimed to be the conduct of religious worship, to that organization. These services were not performed pursuant to an assignment or designation by the petitioner's church or church denomination. Held, the petitioner is not entitled to an exclusion as a parsonage allowance under sec. 107 for said allowances because he was not performing the duties, in…
1Opinion of the Court
Sterrett, Judge:
The respondent determined the following deficiencies in the Federal income tax of the petitioners:
Year Deficiency
1967 _$469.68
1968 _ 643.16
1969 _ 634.37
The only issue for decision is whether, during the years in issue, the petitioner James D. Colbert, an ordained Baptist minister employed by the Christian Anti-Communism Crusade, was a minister of the gospel entitled to exclude amounts received as a rental allowance from his gross income as provided by section 107 (2). 1 For each of the years in issue, the allowable medical deduction will be controlled by the adjusted gross…
2Cases cited7 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Salkov v. CommissionerUnited States Tax Court · 1966
- Eden v. CommissionerUnited States Tax Court · 1964
- Silverman v. CommissionerUnited States Tax Court · 1972
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Reed v. CommissionerUnited States Tax Court · 1984
- Toavs v. CommissionerUnited States Tax Court · 1977
- Freedom from Religion Foundation, Inc. v. LewDistrict Court, W.D. Wisconsin · 2013
- Libman v. CommissionerUnited States Tax Court · 1982
- Mosley v. CommissionerUnited States Tax Court · 1994
6 more not listed; retrieve them via the Exa API.