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the Conference cabinet meetings, handled administrative duties
associated with the district, occasionally preached at a local
Methodist church, and counseled parishioners. Petitioner set
goals for and discussed the condition of the district with a
superintendent’s committee.
The majority of petitioner's duties as district
superintendent were performed in the district office, in a local
Methodist church, and in the supervising bishop's office.
Occasionally, some of petitioner’s duties were performed in a
home that was provided to petitioners as a parsonage.
During the latter 7 months of 1990 and for 1991, as district
superintendent, petitioner received $34,443 and $61,558,
respectively, in cash compensation from the Conference, and
petitioners also received from the Conference the parsonage in
which petitioner and his family resided. During this period,
petitioner designated $2,050 in 1990 and $3,500 in 1991 of the
above cash compensation as relating to utility and other
household expenses of the parsonage. Petitioner also received
from the Conference an additional $2,333 in 1990 and $4,000 in
1991 in cash compensation as relating to utility and other
household expenses of the parsonage.
In 1990 and 1991, petitioner incurred approximately $10,605
and $19,314, respectively, in expenses relating to his work as a
minister.
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