SPARROW v. C.I.R.

No. 84-1238.

748 F.2d 914 (1984)

Gary Lewis SPARROW, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided November 21, 1984.


Attorney(s) appearing for the Case

Peter R. Stromer, Los Gatos, Cal., on brief, for appellant.

Joan I. Oppenheimer, Tax. Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Tax Div., Dept. of Justice, Washington, D.C., on brief), for appellee.

Before WINTER, Chief Judge, WILKINSON, Circuit Judge, and BUTZNER, Senior Circuit Judge.


HARRISON L. WINTER, Chief Judge:

Taxpayer, who in 1980 received wages of $21,464 from the Marine Corps Air Station, petitioned the Tax Court to redetermine a claimed deficiency in his income taxes for 1980. He asserted that because he was a member of a religious order who had taken a vow of poverty and had engaged in secular employment at the direction of his ecclesiastical superiors as an agent of that order, his earnings...

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