Oscar Haimowitz - Page 6

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               Respondent contends that the pension income should not be              
          excluded from petitioner's 1992 gross income for the reason that,           
          at the time petitioner contributed to the pension plan, he was              
          not a "minister of the gospel" for section 107 purposes.                    
          Respondent also contends that the pension income was not properly           
          designated by the temple as a parsonage allowance, as required.             
          Respondent, however, does not question whether the funds were               
          actually used for housing or whether the provisions of section              
          107 have applicability to pension income.  See Rev. Rul. 75-22,             
          1975-1 C.B. 49; Rev. Rul. 63-156, 1963-2 C.B. 79.                           
               Petitioner does not claim that he was a rabbi or cantor.               
          Rather, petitioner suggests that he qualified as a "minister of             
          the gospel" because he performed duties as a "religious                     
          functionary" for the temple.                                                
          Minister of the Gospel                                                      
               The Internal Revenue Code does not define the phrase                   
          "minister of the gospel", and the statute's legislative history             
          contains no clear meaning of the term.  The regulations define              
          only what a minister does, but not what a minister is.                      
               Section 1.107-1(a), Income Tax Regs., states that in order             
          to qualify for the exclusion, the home or rental allowance must             
          provide remuneration for services which are ordinarily the duties           

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