Marine v. Commissioner
United States Tax Court
M, a minister of the gospel, received total compensation from his church in 1963 in the amount of $ 13,474.83, which was designated in its entirety as a rental allowance. He purchased a new residence in July 1963, at a price exceeding the foregoing amount, and he sold his old home during the following month. With the exception of $ 958.98, he paid for the new house with the proceeds of sale of his old house.
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M, a minister of the gospel, received total compensation from his church in 1963 in the amount of $ 13,474.83, which was designated in its entirety as a rental allowance. He purchased a new residence in July 1963, at a price exceeding the foregoing amount, and he sold his old home during the following month. With the exception of $ 958.98, he paid for the new house with the proceeds of sale of his old house. He incurred expenses of $ 2,183.24 for maintenance of both the old and new residences. Held, the Commissioner did not err in determining that the "rental allowance" excludable from gross…
1Opinion of the Court
OPINION
Naum, Judge:
The Commissioner determined a $1,549.64 deficiency in the 1968 income tax of petitioners, husband and wife, who are residents of Baltimore, Md., and who filed their 1968 joint income tax return with the district director at Baltimore. During 1963 petitioner Fred B. Marine (sometimes hereinafter referred to as petitioner) was a minister of the Church of God and the pastor of the Evangelical Bible Church in Baltimore. He received payments totaling $13,474.83 from the church in 1963, which he sought to exclude in their entirety from his gross income as a “rental allowance.”…
2Cases cited1 opinion
- Salkov v. CommissionerUnited States Tax Court · 1966
3Cited by13 opinions
- Warren v. CommissionerUnited States Tax Court · 2000
- Colbert v. CommissionerUnited States Tax Court · 1974
- Reed v. CommissionerUnited States Tax Court · 1984
- Boyd v. CommissionerUnited States Tax Court · 1981
- Colbert v. CommissionerUnited States Tax Court · 1974
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