Tax Court Rejects Minister's Attempt To Shield Income From Taxes

In Cortes v. Commissioner, (T.C., Sept. 3, 2014), the United States Tax Court rejected a claim by a minister of the Seventh Day Sabbath Church that an arrangement invovling setting up a ministry, creation of a corporation sole and taking a vow of poverty excused him from paying income tax on amounts paid to his ministry but used for his family's personal expenses. The minister's tax avoidance scheme, promoted by Frederic and Elizabeth Gardner, has been the subject of litigation in prior cases. [Thanks to Steven H. Sholk for the lead.]