- 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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