- 7 -
of a "minister of the gospel".6 The regulations under section
107 specify that the rules in section 1.1402(c)-5, Income Tax
Regs., apply in making this determination. Section 1.1402(c)-
5(b)(2), Income Tax Regs., lists services which are considered
those of a minister: (1) The performance of sacerdotal
functions; (2) the conduct of religious worship; and (3) the
performance of services in control, conduct, and maintenance of
religious organizations. We also consider important whether the
taxpayer was duly ordained, commissioned, or licensed, and
whether the particular church or denomination recognized that
person as a minister or religious leader. Knight v.
Commissioner, 92 T.C. 199, 204-205 (1989); Wingo v. Commissioner,
89 T.C. 922, 934-937 (1987).
We now consider whether petitioner's responsibilities as a
"religious functionary" fell within the three types of services
of a minister set out in the regulations. Petitioner's duties
are detailed in our findings of fact. As the temple's employee,
most of petitioner's responsibilities related to some aspect of
the Jewish religion. We note, however, these duties were more
6 While "minister of the gospel" refers to clergy of the
Christian faith, Congress did not intend to exclude those persons
who are equivalent of ministers in other religions. Salkov v.
Commissioner, 46 T.C. 190, 194 (1966). Rabbis and cantors of the
Jewish faith are considered ministers who can also qualify for
the parsonage exclusion. See Silverman v. Commissioner, 57 T.C.
727 (1972), affd. in an unreported case 32 AFTR2d 73-5379, 73-2
USTC par. 9546 (8th Cir. 1973); Salkov v. Commissioner, supra at
196-197.
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