HANDELAND v. C. I. R.

No. 73-3185.

519 F.2d 327 (1975)

Wallace M. HANDELAND and Lee Handeland, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

June 23, 1975.


Attorney(s) appearing for the Case

Joel Kreiner (argued), Los Angeles, Cal., for petitioners-appellants.

Jonathan S. Cohen, Atty. (argued), Appellate Section, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before WRIGHT and SNEED, Circuit Judges, and POWELL, District Judge.


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...

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