Richard G. and Anne C. Greene - Page 26

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          District Court concluded that the local church, through its                 
          supervision by the District Council and the National Church,                
          demonstrated significant control over the manner in which the               
          taxpayer performed his work, and therefore held that the pastor             
          was an employee.  In so holding, the District Court emphasized              
          the National Church's control over the taxpayer with respect to             
          preaching, doctrine, and conduct.                                           
               We observe as an initial matter that we are not bound by the           
          District Court's holding.  In any event, we think that                      
          petitioner's circumstances in the present case are very different           
          from those of the taxpayer's in Alford v. United States, supra.             
               Petitioner was employed as a foreign missionary, not a                 
          pastor.  We think that the National Church's authority over the             
          manner in which a pastor performs his or her duties is not highly           
          probative in analyzing the National Church's control over the               
          daily activities of a foreign missionary.  This is because                  
          pastoring a local church and engaging in foreign mission work are           
          two different jobs involving different qualifications, duties,              
          and bodies of authority.  Pastors are subject to the controls of            
          a local church whereas missionaries are subject to the authority            
          of the DFM.  As previously discussed, the DFM exerted very little           
          control over petitioner.                                                    
               In summary, the DFM's and National Church's lack of control            
          over, and lack of the right to control, the manner and means by             
          which petitioner performed his duties as a foreign missionary               

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