Tax Court Upholds $70,000 In Frivolous Return Penalties
Judge Lauber closes with a warning to Mr. Clarkson that reminds me of a story I heard many times from those older than me. The story was that if they were spanked at school, they would keep quiet about it, because if their parents heard about it, they would be spanked again
Church State Tax Roundup With Emphasis On Parsonage Issue
In the classic case of the parsonage next door to the church, where the minister is required to live, 107(1) seems to duplicate Section 119 – Meals or lodging furnished for the convenience of the employer. There were religious liberty concerns about the level of scrutiny that might be required in applying 119 to a church so a broader exemption was created. This was in the twenties which you might infer from the non-inclusive language. The cash exclusion came into effect in the fifties
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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.