Knight v. Commissioner
United States Tax Court
P, a licentiate of the Cumberland Presbyterian Church, served as a supply pastor at Shiloh Cumberland Presbyterian Church. There he preached, conducted the worship service, visited the sick, performed funerals, and ministered to the needy. Because P was not ordained, he could not moderate the session, administer sacraments, or solemnize marriages. R determined that P was a "duly ordained, commissioned, or licensed minister."
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P, a licentiate of the Cumberland Presbyterian Church, served as a supply pastor at Shiloh Cumberland Presbyterian Church. There he preached, conducted the worship service, visited the sick, performed funerals, and ministered to the needy. Because P was not ordained, he could not moderate the session, administer sacraments, or solemnize marriages. R determined that P was a "duly ordained, commissioned, or licensed minister." Because P had not timely filed a Form 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science…
1Opinion of the Court
John G. and Rose Anne Knight, Petitioners v. Commissioner of Internal Revenue, Respondent
Knight v. Commissioner
Docket Nos. 45505-86, 27182-87
United States Tax Court
92 T.C. 199; 1989 U.S. Tax Ct. LEXIS 15; 92 T.C. No. 12;
January 30, 1989; As amended January 31, 1989 January 30, 1989, Filed
Decision will be entered for the respondent.
P, a licentiate of the Cumberland Presbyterian Church, served as a supply pastor at Shiloh Cumberland Presbyterian Church. There he preached, conducted the worship service, visited the sick, performed funerals, and ministered to the needy. Because P was not…
2Cases cited7 opinions
- Salkov v. CommissionerUnited States Tax Court · 1966
- Ballinger v. CommissionerUnited States Tax Court · 1982
- Lawrence v. CommissionerUnited States Tax Court · 1968
- Wingo v. CommissionerUnited States Tax Court · 1987
- Jack M. Ballinger and Brenda M. Ballinger v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1984
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