The Tax Court denied a self-employed cabinet maker's application for exemption from social security taxes
The Tax Court denied a self-employed cabinet maker's application for exemption from social security taxes on the ground that he was not an ordained, commissioned, or licensed minister of the gospel, despite his claim that he was a self-proclaimed minister. Loiler v. Commissioner.___ T.C .___ (1987).
This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.
