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Rent/lease other business
property 5,560
Repairs 4,213
Supplies 138
Travel 1,562
Meals and entertainment 940
Utilities 2,104
Wages 15,100
Software 5,755
48,393
A second Schedule C was attached to the amended return for
an activity described as Minister of Music. On this Schedule C
petitioner reported gross receipts of $6,505,2 and claimed the
following expenses:
Expense Amount claimed
Car and truck $1,513
Commissions 16,638
Depreciation 792
Office expense 711
Rent or lease other business
equipment 1,174
Supplies 2,808
Taxes 537
Travel 4,994
Meals and entertainment 1,208
Postage, telephone, special robes
seminars, promotions, dues
and publications, licenses
and fees 14,560
44,935
The amended return did not include a Schedule A, and no
charitable contribution deduction was claimed thereon.
On February 11, 1994, a notice of deficiency was issued to
petitioners based upon the original return. Respondent therein
2 The $6,505 represents income from petitioner-'s computer
consulting activity, and the total income reported on the two
Schedules C equals the gross income reported on the Schedule C
attached to the original return.
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Last modified: May 25, 2011