Oscar Haimowitz - Page 7

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          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            

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