The son of a rabbi who helped maintain a home owned by a religious organization and operated as a parsonage for the rabbi and his family is not an employee for whom FICA and income taxes must be withheld, the Tax Court has ruled. Weighing the factors that determine whether a person is an employee or not, the Court held that he was not. A Jewish synagogue purchased a residence in Kings Point New York in 1992 to provide a residence for a rabbi of a predecessor organization and his family after the rabbi retired. The property was leased to “the family of Rabbi Bernard J. Schwartz” for a nominal sum. The son had been involved in the purchase of the property and managed the property using funds...