Oscar Haimowitz - Page 11

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          Commissioner, 41 T.C. 605, 607 (1964); Mosley v. Commissioner,              
          T.C. Memo. 1994-457.                                                        
               Petitioner failed to demonstrate that the temple properly              
          designated the pension income as a parsonage allowance.                     
          Completely missing from the record were details of the employment           
          arrangement in which he and the temple were engaged.  In fact,              
          petitioner presented no evidence which even tangentially relates            
          to the notion of official designation.                                      
               Accordingly, we find that petitioner is not entitled to                
          exclude the pension income from his 1992 gross income under the             
          parsonage exclusion found in section 107(2).                                
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                                  for respondent.                     

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