Abernethy v. Commissioner
United States Tax Court
Where the petitioner, a retired minister, fails to produce evidence sufficient to prove that certain payments received by him from the church and congregation formerly served by him were intended as gifts, held, the determination of the respondent that the payments were compensation for past services is sustained.
1Opinion of the Court
OPINION.
Hill, Judge:
The only question for our decision is whether the $2,400 received by petitioner William S. Abernethy in the taxable year 1949 from Calvary Baptist Church and congregation of Washington, D. C., was a gift and therefore excludible from gross income under the provisions of section 22 (b) (3) of the Internal Bevenue Code or was within the purview of the terms “salaries, wages, or compensation for personal service” and taxable under section 22 (a) as determined by the respondent.
We must examine the facts and circumstances surrounding the transaction here involved to determine…
2Cases cited3 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Schall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Schall v. CommissionerUnited States Tax Court · 1948
3Cited by3 opinions
- Mutch v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Abernethy v. CommissionerUnited States Tax Court · 1953
- Osborne v. CommissionerUnited States Tax Court · 1995