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McGAFFIN v. C.I.R.

No. 96-3528.

112 F.3d 311 (1997)

James M. McGAFFIN, III, and Deborah McGaffin, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 22, 1997.

Attorney(s) appearing for the Case

M. Jean Holmes, Thomas J. Winters, David M. Dryer, Tulsa, OK, for Appellants.

Teresa E. McLaughlin, John A. Nolet, Dept. of Justice, Tax Div., Washington, DC, for Appellee.

Before RICHARD S. ARNOLD, Chief Judge, FAGG and MURPHY, Circuit Judges.

RICHARD S. ARNOLD, Chief Judge.

Under the Internal Revenue Code, ministers and other members of the clergy can receive an exemption from self-employment tax if they are conscientiously opposed to the tax and if they file a request for the exemption, called a Form 4361, by a certain specified time. The question presented in this case is whether the taxpayers, the Reverend and Mrs. James McGaffin, III, appellants in this Court, made a timely filing of their Form 4361...

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