DuROSSETTE v. COMMISSIONER

Docket No. 28556.

11 T.C.M. 413 (1952)

Reverend and Mrs. Harold L. DuRossette v. Commissioner.

United States Tax Court.

Entered April 23, 1952.


Attorney(s) appearing for the Case

Harlow B. King, Esq., 1009 Commerce Bldg., Kansas City, Mo., for the petitioners. Melvin A. Bruck, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent has determined a deficiency in income tax for the year 1948 in the amount of $1,224.38. The questions are whether the petitioners are individually liable for tax upon capital gain realized upon the sale of church property, upon monies received by an unincorporated church organization of which he is the pastor, and the correct amount of the basis for computing gain upon the sale of the...

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