‘Taxing The Church’: Can’t Build That Wall Of Separation
Professor Zelinsky’s conclusion that both forms of the parsonage exclusion – in-kind and cash – are constitutional, but that the cash exclusion is poor tax policy probably won’t win him friends at either the Freedom From Religion Foundation or the Ethics and Religious Liberty Commission of the Southern Baptist Convention, but the nuanced view is an important one. Advocates on both sides of the religious exemption divide would be well served by reading this book and pondering its arguments.
Taxpayers Blindsided By Obamacare Lose In Tax Court
There is an interesting practice question here. Dependency is a matter of fact, not an election, but when it comes to older kids not living at home, it can be treated as, in effect, an election. Preparers need to be alert to the health care credit implications of claiming a dependent and weigh that against other benefits.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.