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After concessions by petitioner2, the sole issue for
decision3 is whether petitioner may exclude $3,705 from gross
income as a parsonage allowance pursuant to section 107(2).
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and attached exhibits are
incorporated herein by this reference. At the time he filed his
petition, petitioner resided in Beverly Hills, California.
Beginning in November 1950, petitioner worked for Temple
Adath Israel (the temple) in Marion, Pennsylvania. He stayed
with the temple for about 30 years until he retired in 1980.
Petitioner graduated from La Salle College with a degree in
social studies. Petitioner, however, never attended a religious
seminary4, and he neither is nor was an ordained rabbi or a
2 Petitioner concedes a $1,270 interest income adjustment
and a $226 Social Security income adjustment for the 1992 tax
year.
3 Petitioner also contests the constitutionality of sec.
107, claiming it is in violation of the Establishment Clause of
the First Amendment to the U.S. Constitution. This contention is
unavailing, in that if we decide the constitutional argument in
petitioner's favor, the result would lead to the disallowance of
the parsonage exclusion that he seeks. We refuse to consider
this issue, as the outcome could not affect petitioner's tax
liability in this case. See Kirk v. Commissioner, 51 T.C. 66, 72
(1968), affd. 425 F.2d 492 (D.C. Cir. 1970).
4 Petitioner testified that he intended to join the Jewish
Theological Seminary of America in New York sometime around the
year 1950, but was unable to find housing in the New York area.
Unable to join the seminary, he began working for the temple.
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