T.C. Memo. 1997-490
UNITED STATES TAX COURT
HENRY W. RADDE AND SUSAN K. RADDE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14427-96. Filed October 29, 1997.
P worked as an ordained minister for the United
Methodist Church.
Held: Among other things, for Federal income tax
purposes, P is to be treated as an employee of the
United Methodist Church.
Joe K. Gordon, for petitioners.
Audrey M. Morris, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in and
additions to petitioners’ joint Federal income taxes as follows:
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