5. Petitioner's expenditures on account of said dwelling house
during 1947 were at a rate in excess of $100 per month, as
follows: (a) interest on mortgage (excluding payments on account
of principal) — $510.36; (b) real estate tax — $419.70; (c)
insurance on improvements — $39; (d) interest on loan to
petitioner from his father of $15,000 used for down payment on
house, at 3% — $450, total — $1419.06.
6. The fair market rental value of the housing occupied by
petitioner during 1947 was in excess of $100 per month.
7. In his federal income tax return for the year 1947,
petitioner included as taxable income the aggregate amount of
$1200 allowed him as a housing allowance, and deducted from gross
income $249.08 as expense of the house alloted to business use.
This resulted in an increase in net income of $950.92, which
increased petitioner's tax by $234.87.
8. If said $1200 should not have been returned as taxable
income for 1947, petitioner overpaid his income tax for 1947 in
the amount of $234.87.
9. More than six months prior to the bringing of this action,
petitioner filed a claim for refund of said $234.87 with the
Collector of Internal Revenue, at Chicago, Illinois, as agent for
the Commissioner of Internal Revenue; the Commissioner has not
rendered a decision on said claim, and has not notified
petitioner of the disallowance of said claim.
Conclusions of Law
1. The Court has jurisdiction of the parties and the subject
2. The $100-a-month housing allowance paid to petitioner by
"Christ Church" during 1947 is excluded from gross income under
Section 22(b)(6) of the Internal Revenue Code, 26 U.S.C.A. §
3. Petitioner is entitled to a summary judgment for $234.87,
plus interest from the 15th day of March, 1948, and costs, as
demanded in petitioner's complaint.
4. Respondent's motion for summary judgment dismissing
petitioner's complaint should be denied.
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