LUECHTEFELD v. COMMISSIONER

Docket No. 21828-82.

49 T.C.M. 1471 (1985)

T.C. Memo. 1985-227

Leona Luechtefeld v. Commissioner.

United States Tax Court.

Filed May 13, 1985.


Attorney(s) appearing for the Case

Mary Gassmann Reichert and William J. Falk, One Mercantile Center, St. Louis, Mo., for the petitioner. Frank Agostino and David R. Reed, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency of $206 in petitioner's 1979 Federal income tax. The sole issue for decision is whether petitioner, a member of a religious order and under vows of poverty and obedience, earned income during the year in issue in her individual capacity or conversely, in her capacity as agent for her religious order. The parties agree that if it is determined that the income at...

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