Case Summaries 11/2012

(petitioners were pastors and had signature authority over pastoral expense account; one petitioner wrote checks on account with funds used to buy personal groceries, make payments on personal vehicles and pay personal living expenses including mortgage payments along with costs of repairs and maintenance on personal residence; IRS claimed that petitioners had unreported income, but petitioners claimed that deposits into account were nontaxable gifts from church donors and that they weren't subject to tax on such amounts due to vows of poverty; court upheld determination of IRS that petitioners had unreported income).


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