Three pairs of pronunciation

[Joel S. Berson]

A book a friend is reading (sorry, I didn't record the title) claims
that the following three pairs of words are pronounced differently:
      for             four
      morning     mourning
      horse         hoarse

Initially I said of myself that I pronounce these pairs identically
(perhaps with a "deeper" OU than O in "mo[u]rning?).  But now having
rolled them around in my mouth (moth?) too much, I no longer trust what I hear.

The OED does make distinctions (although for mo[u]rning only between
British and American), but I cannot quite convince myself that they
are present.  Or expressed correctly:  the key tells me "fur" is
pronounced like "burn"?  Especially for rhotic moi, who *perhaps*
pronounces "horse" with an R.

What do others hear and say, esp. from/about rhotic speakers?  (And
excluding the pronunciation of "for" with the @.)

Thanks,
Joel

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