The son of a real estate investor, Spitzer was raised in the upscale Riverdale section of the Bronx, attended the Horace Mann School, and collected aB.
Commissioner, 224 F.2d 377 (8th Cir. 1955), the appellate court expressly relied on the convenience of the employer doctrine andSection 22(b)(6) of the Internal Revenue Code of 1939 to allow a minister to exclude from taxable income a cash housing allowance.