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W. ASTOR KIRK v. C.I.R.

Docket No. 6333-66.

51 T.C. 66 (1968)

W. ASTOR KIRK AND VIVIAN M. KIRK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 17, 1968.

Attorney(s) appearing for the Case

W. Astor Kirk, pro se.

Robert J. Curphy, for the respondent.

OPINION

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1964 in the amount of $765.56. The only issue presented is whether petitioners may exclude from gross income a rental allowance paid to petitioner, W. Astor Kirk, by the General Board of Christian Social Concerns of the Methodist Church. The exclusion is claimed under section 107(2), I.R...

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