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In Weber v. Commissioner, supra, we concluded that a
Methodist minister was to be treated as an employee for Federal
income tax purposes.
Petitioners contend that petitioner was self-employed and
that Weber v. Commissioner, supra, should be applied on a
prospective basis only, not to petitioner for the years at issue
herein. Petitioners emphasize that petitioner set his own hours
and was not required to account for his time or to submit
detailed reports of his activities. We disagree.
The structure of the United Methodist Church provides
several levels of supervision for its ministers. As senior
pastor in Hurst, Texas, petitioner was supervised by a district
superintendent and was required to abide by the Discipline and to
report statistics concerning his congregation. Petitioner worked
with an executive council and a pastor-parish relations committee
consisting of members of his congregation. When petitioner
served as a district superintendent, his duties involved those
typically associated with an employee. Petitioner supervised 56
churches and more than 40 pastors and reported directly to the
Conference bishop.
As a minister of the United Methodist Church, petitioner
agreed to abide by the duties set forth in the Discipline. In
giving sermons, petitioner was required to preach the doctrine of
the United Methodist Church.
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