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
Williams, Judge:
In these consolidated cases, the Commissioner determined deficiencies in petitioners’ 1984 and 1985 self-employment tax in the amounts of $798 and $1,112.85, respectively. The issue we must decide is whether petitioner John G. Knight (petitioner) performed services as a “duly ordained, commissioned, or licensed minister” of a church so as to subject him to self-employment tax pursuant to section 1401.1
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. Petitioners were husband and wife during the years in issue and resided in Jackson, Tennessee, when their…
2Cases cited6 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
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Freedom from Religion Foundation, Inc. v. LewDistrict Court, W.D. Wisconsin · 2013
- Hall v. CommissionerUnited States Tax Court · 1993
- Knight v. CommissionerUnited States Tax Court · 1989