Wingo v. Commissioner
United States Tax Court
P was a probationary member of the North Arkansas Annual Conference of the United Methodist Church, an ordained deacon of that denomination, and a licensed local pastor of a church of that denomination.
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P was a probationary member of the North Arkansas Annual Conference of the United Methodist Church, an ordained deacon of that denomination, and a licensed local pastor of a church of that denomination. As such, he administered the sacraments of baptism and the Lord's Supper to members of his congregation, conducted worship and other religious services for his local church, and performed services in the control, conduct, and maintenance of his local church and the annual conference. The United Methodist Church considered a deacon as part of its ordained ministry and the annual conference…
1Opinion of the Court
PARKER, Judge-.
Respondent determined deficiencies in petitioners’ Federal income tax for the taxable years 1981 and 1982 in the amounts of $917.35 and $651.41, respectively.
The issue is whether a probationary member of an annual conference of the United Methodist Church, who is also an ordained deacon and a licensed local pastor of a church of that denomination, is “a duly ordained, commissioned, or licensed minister” for purposes of the self-employment tax exemption under sections 1402(c) and 1402(e).1
FINDINGS OF FACT
This case was submitted fully stipulated under Rule 122. The stipulation of…
2Cases cited6 opinions
- Salkov v. CommissionerUnited States Tax Court · 1966
- Frank T. Olsen and Lois E. Olsen v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1983
- Ballinger v. CommissionerUnited States Tax Court · 1982
- Lawrence v. CommissionerUnited States Tax Court · 1968
- Jack M. Ballinger and Brenda M. Ballinger v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Gardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2017
- Knight v. CommissionerUnited States Tax Court · 1989
- Casebeer v. CommissionerUnited States Tax Court · 1987
- Good v. Comm'rUnited States Tax Court · 2012
- Hall v. CommissionerUnited States Tax Court · 1993
10 more not listed; retrieve them via the Exa API.