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KNIGHT v. COMMISSIONER

Docket Nos. 45505-86, 27182-87.

92 T.C. 199 (1989)

JOHN G. AND ROSE ANNE KNIGHT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 30, 1989.

Attorney(s) appearing for the Case

Wilson L. Waller, for the petitioners.

Rebecca A. Dance. for the respondent.

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...

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