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SILVERMAN v. COMMISSIONER

Docket No. 4762-69.

57 T.C. 727 (1972)

DAVID SILVERMAN AND IRENE SILVERMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 9, 1972.

Attorney(s) appearing for the Case

Herbert S. Garten, Sheldon G. Dagurt, and M. Arnold Lyons, for the petitioners.

Robert H. Burgess, for the respondent.

IRWIN, Judge:

Respondent has determined the following deficiencies in petitioners' income taxes:

Year                              Deficiency

1962 -----------------------------  $602.05
1963 -----------------------------   600.91

Male petitioner is a full-time cantor of the Jewish faith. The narrow issue for decision is whether he is a "minister of the gospel" for purposes of the rental allowance exclusion afforded...

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