Legal Opinion
Wallace M. Handeland and Lee Handeland v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 23, 1975No. 73-3185PublishedCited by 21 opinions
1Opinion of the Court
OPINION
EUGENE A. WRIGHT, Circuit Judge:
The Handelands appeal a decision of the Tax Court in their favor. They are ministers of the Church of Scientology of Minnesota and claim to be eligible for exemption from the payment of FICA self-employment tax. On appeal they argue that the Tax Court improperly failed to make findings on their status as ministers within the exemption provision of 26 U.S.C. § 1402(c)(4) when it found in their favor on the question of liability for FICA tax for 1967. We affirm.
Appellants were served with a deficiency notice in 1971 for failure to pay a FICA…
2Cases cited10 opinions
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- Rayonier, Incorporated v. F. Arnold PolsonCourt of Appeals for the Ninth Circuit · 1968
- Gensinger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Clinton H. Mitchell and Clinton Mitchell Foundation v. R. A. Riddell, District Director of Internal Revenue, and United States of AmericaCourt of Appeals for the Ninth Circuit · 1969
- Church of Scientology of Hawaii v. The United States of AmericaCourt of Appeals for the Ninth Circuit · 1973
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- James E. Sochin v. Commissioner of Internal Revenue, Dennis S. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- United States v. Church of ScientologyCourt of Appeals for the Ninth Circuit · 1975
- United States v. Church Of Scientology Of CaliforniaCourt of Appeals for the Ninth Circuit · 1975
- McCune v. F. Alioto Fish Co.Court of Appeals for the Ninth Circuit · 1979
16 more not listed; retrieve them via the Exa API.