Mutch v. Commissioner of Internal Revenue

McLAUGHLIN, Circuit Judge.

The Tax Court found a deficiency of $73.26 in petitioner’s income tax for 1947 and disallowed his claim of overpayment in the sum of $469.90. The dispute is over the latter item.

Petitioner is a clergyman who for twenty-four years served as minister of the Bryn Mawr, Pennsylvania Presbyterian Church, resigning in 1936 because of illness. He left behind him tangible evidence of fine accomplishment. The membership of the church during his pastorate increased from 250 to 1100. A new church and school were erected at a cost of $710,000. The debt on these was less than…