§107 — Rental value of parsonages

We could find no specific resolution that granted Reverend Brown a parsonage allowance, but at least for 2007 we find that the CJC's practice ofregular payment ofa regular amount, as supported by Reverend Brown's testimony, is sufficient evidence ofofficial action and payment "distinguished from salary or other remuneration" for 2007. See sec. 1.107-1(b), Income Tax Regs.

The designation referred to in this paragraph is a sufficient designation ifit permits a payment or a part thereofto be identified as a payment ofrental allowance as distinguished from salary or other remuneration. Respondent does not contest petitioner's status as a "minister" under section 107(2); rather, respondent argues that the claimed parsonage allowances were not - 7-- properly designated in accordance with the applicable regulations.

Commissionerl is inapposite to the facts herein because it involves the meaning of "tax home" under I.R.C.

Commissioner, supra (minister taxpayer denied deduction for automobile business expenses when virtually all income earned during year was tax-exempt parsonage allowance under section 107.) Petitioner’s circumstances are not factually distinguishable - 6 - from the cases cited above. Petitioner earned both nonexempt income as a minister and tax-exempt parsonage income from the Church. The parsonage allowance is a class of income wholly exempt from tax under section 107, and section 265(a)(1) exp

Steel Corp., 595 F.2d at 210-213, the Environmental Protection Agency ("EPA") had promulgated a rule in March 1978 designating certain areas in Alabama as nonattainment areas for suspended-particulate pollution pursuant to section 107(d) ofthe Clean Air Act, 42 U.S.C.

Section 107 provides that gross income does not include, in the case ofa minister ofthe gospel, "the rental allowance paid to him as part ofhis compensation, to the extent used by him to rent or provide a home".

However, section 107 provides that a minister ofthe gospel may exclude from gross income a rental value or rental allowance provided to him as part ofhis compensation.

We hold that it is limited to the amount used to provide a home.

We disagreed: We read section 107 as applying to compensation in the form of a dwelling house; and since the parties had stipulated that the Driscolls’ second house was also Driscoll’s “residence”, we found that it too was covered by the plain meaning of the statute.

6663(a) 1996 $64,905 $48,678.75 1997 83,512 62,634.00 1998 107,562 80,671.59 1999 149,880 112,410.00 The only issue remaining for decision is whether petitioners are entitled for each of their taxable years 1996 through 1999 to exclude from gross income under section 107 the amount that an organization exempt from tax under section 501(a) paid to petitioner Philip A.

We’re dealing with a problem under the common law of taxation;20 what the courts have created and applied, courts can interpret, refine, and distinguish to determine whether in changed circumstances the conditions for application of the doctrine have been satisfied. 2. Tax Court’s Jurisprudence on Tax Treatment of Contingent Fees--Dicta for Case at Hand The inquiry begins with a reexamination of the original cases--published as regular Tax Court opinions--cited by the majority as originating and

All these cases were interpretations and applications of the spreadback provisions of section 107 of the 1939 Code or its statutory successors in the 1954 Code.

ire underpayment of petitioners' tax was due to negligence or disregard of rules or regulations. On their 1994 joint Federal income tax return, petitioners claimed double tax benefits for parsonage allowances and failed to meet the requirements of section 107. They also claimed a double deduction for certain supplies expenses and claimed an excessive amount for utilities expenses. Petitioners neglected to report benefits received from Social Security. Moreover, petitioners completely disregarded

We disagreed: We read section 107 as applying to compensation in the form ofa dwelling house; and since the parties had stipulated that the Driscolls' second house was also Driscoll's "residence", we found that it too was covered by the plain meaning ofthe statute.

Section 107 ; however, provides the following exception : SEC . 107 . RENTAL VALUE OF PARSONAGES . In the case of a minister of the gospel, gross income does not include-- (1) the rental value of a home furnished to him as part of his compensation ; or (2) the rental allowance paid to him as part of his compensation, to the extent used by him to re

Parsonage Allowances Respondent determined that petitioners are not, pursuant to section 107, entitled to exclude from income parsonage allowances received from FOL.

Parsonage Allowances Respondent determined that petitioners are not, pursuant to section 107, entitled to exclude from income parsonage allowances received from FOL.

lties with respect to petitioners’ Federal income taxes for taxable years 1993, 1994, and 1995: Year Deficiency Penalty sec. 6662(a) 1993 $11,932 $2,386 1994 18,061 3,612 1995 16,080 3,216 Petitioner is a minister of the gospel within the meaning of section 107. After concessions, the sole issue for decision is whether the amount of petitioner’s housing allowance compensation that is excludable from gross income under section 107(2) is limited to the amount used to provide a home, as petitioners

- 14 - Petitioners contend that their personal residence is a parsonage and that the parsonage allowance under section 107 allows them to deduct the mortgage interest on their Schedule C as a business expense.

- 14 - Petitioners contend that their personal residence is a parsonage and that the parsonage allowance under section 107 allows them to deduct the mortgage interest on their Schedule C as a business expense.

on in chapter 1, subtitle A, ofthe Code that exempts an individual functioning as a church from the obligation to pay tax on his taxable income. - 17 - [*17] Ministers may be entitled to exclude the rental value ofa parsonage from gross mcome, see sec. 107, but they are taxable on the income they earn from ministering, see, e.g., White v. Commissioner, T.C. Memo. 1981-147, 1981 Tax Ct. Memo LEXIS 592, at *13 ("Amounts received by ministers and members ofa religious order for services are includa

107.105(1)(d) (2011). Thus, we consider whether Oregon common law establishes that the obligation to pay spousal support terminates upon the death ofthe payee spouse. Petitioner argues that this proposition is unambiguously established. See Prime v. Prime, 139 P.2d 550 (Or. 1943). The Oregon Supreme Court, in Prime, stated that "[t]he right to

Heisse opined that under section 107, the municipality act for North Rhine-Westphalia (GO NRW), Dortmund is not allowed to grant a third party the permanent right to use a facility required for its public duties unless it gets permission from the proper authorities and secures an alternative facility.

Heisse opined that under section 107, the municipality act for North Rhine-Westphalia (GO NRW), Dortmund is not allowed to grant a third party the permanent right to use a facility required for its public duties unless it gets permission from the proper authorities and secures an alternative facility.

Heisse opined that under section 107, the municipality act for North Rhine-Westphalia (GO NRW), Dortmund is not allowed to grant a third party the permanent right to use a facility required for its public duties unless it gets permission from the proper authorities and secures an alternative facility.

Heisse opined that under section 107, the municipality act for North Rhine-Westphalia (GO NRW), Dortmund is not allowed to grant a third party the permanent right to use a facility required for its public duties unless it gets permission from the proper authorities and secures an alternative facility.

section 107.105(1) (j) (2009) authorizes a court granting a dissolution of marriage to order one party to pay reasonable attorney's fees and costs to the other party or the other party's attorney. There is no provision in Or. Rev. Stat. section 107.105(1) (j) or any related statute terminating the payor's obligation to pay attorney's fees upon the

paid from the Northwest account were personal, thode amounts are not includable in petitioners' income because they were for the purpose of providing a home for pr. Chambers, ||a minister of the gospel, and therefore are exempt from taxation under section 107. However, in order for a minister's housing allowance to be exempt from taxation under section 107, it must be ddsignated as a housing allowance by an official action of th church in accordance with section 1.107-1(b), Income Ta Regs., whi

be-added to the tan(in addition to the amount determined under paragraph (1) ) an amount equal to 50 percent ,of ·thê interest payable under section 6601 (A) with respect to the portion of the underpayment Mescribed in pañagraph (1) whichais attributable t o the» negligence or intentional disregard referred to in paragraph (L.) , and * (B^)Gfor the speriod beginning onethe fast date prescribed by law-for payment of such underpayment (determined <without regard to any extension) and .endings on i

107.105(f)(1999), added to Or. Rev. Stat. in 1983; see Richardson 1By Federal statute, the payments end in accordance with the court order but not later than the date of death of the retiree or the former spouse to whom payments are being made. See 10 U.S.C. sec. 1408(d)(4) (1994). - 4 - v. Richardson, 769 P.2d 179, 183 (Or. 1989). "A retirem

In granting authority to the DOL, Reorganization Plan section 102(a) provides: Except as otherwise provided in Section 105 of this Plan, all authority of the Secretary of the Treasury to issue the following described documents 11 Reorganization Plan sec. 107 denotes the interim nature of the reorganization plan by calling for an evaluation by Jan. 31, 1980. Reorganization Plan No. 4 of 1978 (Reorganization Plan), 3 C.F.R. 332 (1979), 5 U.S.C. app. at 1582 (1994), 92 Stat. 3790 (1978). -20- pursu

t "will not accept determinations where the well was spudded or recompletion commenced on or after January 1, 1993." Explaining the reason for continuing to review agency determinations for a transition period, the Commission stated that "while NGPA Section 107 well category determinations have no price consequence, they are necessary to obtain the Section 29 tax credit." [Citations omitted.] - 2200 - We are persuaded that Congress intended to couple the eligibility for the section 29 credit wit

t “will not accept determinations where the well was spudded or recompletion commenced on or after January 1, 1993.” Explaining the reason for continuing to review agency determinations for a transition period, the Commission stated that “while NGPA Section 107 well category determinations have no price consequence, they are necessary to obtain the Section 29 tax credit.” [Citations omitted.] See also Staff of Joint Comm, on Taxation, Technical Explanation of the Tax Simplification Act of 1993,