WINGO v. COMMISSIONER

Docket No. 8613-85.

89 T.C. 922 (1987)

JAMES S. WINGO AND REGINA L. WINGO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 27, 1987.


Attorney(s) appearing for the Case

Wilson L. Waller, for the petitioner.

Kirk S. Chaberski, for the respondent.


PARKER, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1981 and 1982 in the amounts of $917.35 and $651.41, respectively.

The issue is whether a probationary member of an annual conference of the United Methodist Church, who is also an ordained deacon and a licensed local pastor of a church of that denomination, is "a duly ordained, commissioned, or licensed...

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