Oscar Haimowitz - Page 9

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          See Silverman v. Commissioner, 57 T.C. 727, 731 (1972), affd. in            
          an unreported case 32 AFTR2d 73-5379, 73-2 USTC par. 9546 (8th              
          Cir. 1973) (a cantor's performance of the following duties were             
          considered ministerial:  Conducting religious worship,                      
          administering sacerdotal functions, performing marriages,                   
          officiating at funerals, leading services at houses of mourning,            
          and directing organizations within the congregation); Salkov v.             
          Commissioner, 46 T.C. 190, 195-196 (1966).                                  
               We next consider whether petitioner was ordained,                      
          commissioned, or licensed in his capacity as "religious                     
          functionary".  The record demonstrates that he was not.                     
          Petitioner admitted at trial that he was not an ordained rabbi or           
          a commissioned cantor.  The fact that petitioner was recognized             
          as a Fellow in Synagogue Administration is irrelevant to the                
          above determination.  First, petitioner did not hold this title             
          while he performed his duties with the temple.  Rather, he                  
          received this honor sometime around 1987, about 7 years after he            
          left the temple.  Second, even if petitioner had received this              
          honor while performing services for the temple, this title would            
          not have established that petitioner was ordained, commissioned,            
          or licensed as a recognized religious official of the Jewish                
          religion.  Rather, as the words Fellow in Synagogue                         
          Administration suggest, the designation reflects that petitioner            

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