Weber v. Commissioner
United States Tax Court
P worked as an ordained minister of the United Methodist Church. P claimed that he was self-employed for 1988. P was required to perform numerous duties set forth in the Book of Discipline of the United Methodist Church. The North Carolina Annual Conference of the United Methodist Church, and its bishops, together with a district superintendent, had the right to exercise a significant degree of control over P. A bishop appointed P to the local churches in which he worked.
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P worked as an ordained minister of the United Methodist Church. P claimed that he was self-employed for 1988. P was required to perform numerous duties set forth in the Book of Discipline of the United Methodist Church. The North Carolina Annual Conference of the United Methodist Church, and its bishops, together with a district superintendent, had the right to exercise a significant degree of control over P. A bishop appointed P to the local churches in which he worked. P was not required to invest in the work facilities. P was paid a salary, was not in a position to increase his profit by…
1Opinion of the Court
Dawson, Judge:
This case was assigned to Special Trial Judge John J. Pajak pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the Special Trial Judge’s opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Pajak, Special Trial Judge: Respondent determined a deficiency in petitioners’ 1988 Federal income tax in the amount of $772.
After a concession the Court…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Simpson v. CommissionerUnited States Tax Court · 1975
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
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3Cited by71 opinions
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- Robinson v. Comm'rUnited States Tax Court · 2011
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