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Petitioner testified that all of the income reported on
Schedule C for each taxable year is income from his "counseling
ministry". Since the exemption applies only with respect to
income attributable to services performed by an individual in the
individual's capacity as a minister, respondent contends that
petitioner does not qualify for the exemption because income
attributable to counseling is not income attributable to the
practice of a religious ministry.
Although the foregoing matter raises an interesting point of
dispute, we do not have to resolve it in this case. Even if
petitioner could prove that income derived from his counseling
practice is income derived from a religious ministry, he cannot
prove that he is opposed to public insurance as a conscientious
or religious principle, as is required by section 1402 in order
to qualify for exemption from self-employment tax.
Petitioner's testimony at trial reveals that he is not
opposed to public insurance as a "religious issue". The
following exchange illustrates petitioner's beliefs regarding
public insurance:
The Court: Okay. And just to go back a couple
questions, are you, as an ordained minister,
opposed to public insurance?
Mr. Hairston: Public -- I am sorry?
The Court: Public insurance? Was that the reason that
you had filed your application for exemption
from the self-employment tax?
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