Boone v. Commissioner
United States Tax Court
Petitioner has been an independent Baptist minister since 1954. Petitioner, other than during the early years of his ministry, had self-employment earnings derived from his services rendered as a minister in excess of $400 per year.
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Petitioner has been an independent Baptist minister since 1954. Petitioner, other than during the early years of his ministry, had self-employment earnings derived from his services rendered as a minister in excess of $400 per year. In 1977, petitioner filed a Form 4361 (Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners). Held: Petitioner is not entitled to an exemption from the tax on self-employment income provided by section 1402(b) since he failed to file an application for exemption (Form 4361) within…
1Opinion of the Court
CHARLES VIRGIL BOONE AND MARY S. BOONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boone v. Commissioner
Docket No. 5244-80.
United States Tax Court
T.C. Memo 1982-345; 1982 Tax Ct. Memo LEXIS 402; 44 T.C.M. (CCH) 176; T.C.M. (RIA) 82345;
June 21, 1982.
Petitioner has been an independent Baptist minister since 1954. Petitioner, other than during the early years of his ministry, had self-employment earnings derived from his services rendered as a minister in excess of $400 per year. In 1977, petitioner filed a Form 4361 (Application for Exemption from Self-Employment Tax for Use by…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Estate of Nail v. CommissionerUnited States Tax Court · 1972
- WilliamsUnited States Court of Claims · 1979