... than being bound primarily by taxpayer knowledge—as was the case pre-Rev. Proc. 2013-34. © 2018 American Accounting Association. All rights reserved. 2018 innocent spouse tax court abuse ethics equity This paper studies recent changes to innocent spouse law using both legal...

... rental value of the parsonage is considered a part of his compensation for services rendered and as such should be reported as income. (emphasis added) This requirement supports the all-inclusive concept and its foundation of equity among all taxpayers. However, the Revenue Act of 1921...