By enacting Section 107(2), Congress simply kept the existing tax treatment of all ministers by recognizing in the statute that their cash housing allowance was tax-free like the cash military housing allowance.
The Court of Claims expanded the convenience of the employer doctrine by holding that a cash housing allowance paid to military officers also qualified under the doctrine.
Eventually, ministers successfully claimed they were entitled to the same tax-free cash housing allowance that was available to the military and to secular employees under the convenience of the employer doctrine.
Commissioner, 224 F.2d 377 (8th Cir. 1955), the appellate court expressly relied on the convenience of the employer doctrine and Section 22(b)(6) of the Internal Revenue Code of 1939 to allow a minister to exclude from taxable income a cash housing allowance.
Gordon Brown surprised Westminster by announcing plans for a new interim system of a daily allowance to replace the controversial cash for second homes.
Though it should be noted that some of the time, those gamers struggling for cash to pay for games are kids using allowance money, and you have to wonder the negative effects of pausing their already sedentary video game to plug sugary soda.
The chancellor has spent the morning pointing out that no pensioner will lose any cash and that this is a freezing of a tax allowance not a new tax or an increase in an old one.