                          T.C. Memo. 2000-340



                     UNITED STATES TAX COURT



                  ANDREW FULLMAN, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 179-00.                        Filed November 3, 2000.



     Andrew Fullman, pro se.

     Gerald A. Thorpe, for respondent.


                          MEMORANDUM OPINION


     POWELL, Special Trial Judge:     Respondent determined a

deficiency in petitioner’s 1997 Federal income tax of $2,235.

Section references are to the Internal Revenue Code in effect for

the year in issue.
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     After concessions by petitioner,1 the issue is whether

amounts received from two churches for playing an organ during

services are taxable under section 61.   Petitioner resided in

Philadelphia, Pennsylvania, at the time the petition was filed.

     During 1997, petitioner received $8,177 from the Oak Grove

Baptist Church (Oak Grove) and $3,437 from the Mt. Zion Baptist

Church (Mt. Zion) for playing the organ during church services.

Oak Grove issued a Form W-2, Wage and Tax Statement, and Mt. Zion

issue a Form 1099-MISC to petitioner.    Petitioner did not report

any income from either church on his 1997 Federal income tax

return.

     Petitioner argues that he is a “‘Minister of Music’ and

play[s] the organ for the glory of God. * * * God does not want

His Church affiliated with the state”.   Even if we accept

petitioner’s statements, we fail to understand why the payments

for his services are excludable from gross income.

     Section 61(a) provides, inter alia, that “gross income means

all income from whatever source derived, including * * * (1)

Compensation for services”.   While the Internal Revenue Code does

provide limited exclusions from gross income, there is no

exclusion for income received by individuals from a church or


     1
          Petitioner did not report $157 received from the Civil
Service Retirement System in 1997. Respondent determined that
the amount was included in gross income and that the additional
tax under sec. 72(t) was applicable. Petitioner does not dispute
these determinations.
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other charitable organization for services.      See Wilson v.

Commissioner, T.C. Memo. 1963-188, affd. 340 F.2d 609 (5th Cir.

1965).    Nor is there any Constitutional prohibition on taxing

such income.    See, e.g., Muste v. Commissioner, 35 T.C. 913, 919

(1961).    Accordingly, respondent’s determination is sustained.

                                        Decision will be entered

                                for respondent.
