SCHALL v. COMMISSIONER OF INTERNAL REVENUE

No. 12691.

174 F.2d 893 (1949)

SCHALL et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

June 3, 1949.


Attorney(s) appearing for the Case

Douglas D. Felix, Miami, Fla., for petitioner.

Virginia H. Adams, Ellis N. Slack, and Helen Goodner, Sp. Assistants to Atty. Gen.

Theron Lamar Caudle, Assistant Attorney General; and Charles Oliphant, Chief Counsel, and John W. Smith, Sp. Attorney, Bureau of Internal Revenue, Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.


McCORD, Circuit Judge.

This appeal involves the income tax liability of petitioners, Charles Schall and Daisy B. Schall, for the year 1943. The Tax Court found a deficiency in income and victory taxes for the year in question of $17.75.

The question presented is whether the Tax Court correctly held that the sum of $2,000 received by petitioner during the tax year involved, from a church of which he had formerly been Pastor constitutes taxable income within...

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