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
William S. Abernethy and Jane R. Abernethy, Petitioners, v. Commissioner of Internal Revenue, Respondent
Abernethy v. Commissioner
Docket No. 33566
United States Tax Court
20 T.C. 593; 1953 U.S. Tax Ct. LEXIS 125;
June 11, 1953, Promulgated
Decision will be entered for the respondent.
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.
J.…
2Cases cited4 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
- Abernethy v. CommissionerUnited States Tax Court · 1953