Dean W. and Tammy R. May - Page 3

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               During the years in issue, petitioner operated a piano                 
          service and sales business.  Petitioner has been self-employed in           
          this business since 1990 and has been self-employed in other                
          unidentified businesses since 1983.  Petitioner reported the                
          income and expenses attributable to his piano service and sales             
          business on Schedules C for the years in issue.  For each year,             
          along with other business expense deductions not in dispute,                
          petitioner deducted as "other expenses" the payments made to the            
          aforementioned religious organizations.  Although petitioner                
          reported net profit on his Schedules C for 1990 and 1991,                   
          petitioner did not file a Schedule SE, Computation of Social                
          Security Self-Employment Tax, or pay self-employment tax on the             
          amount of net profit earned from the business for either year.              
               On January 6, 1992, petitioner completed a Form 4029,                  
          Application for Exemption from Tax on Self-employment Income and            
          Waiver of Benefits, and forwarded it to the Internal Revenue                
          Service.  On the Form 4029 petitioner stated, in part:                      

               I certify that I am and continuously have been a member                
               of Church of Jesus Christ, Terre Haute, Indiana, since                 
               20 Feb 1977 and as a follower of the established                       
               teachings of that group, I am conscientiously opposed                  
               to accept any benefits of any private or public                        
               insurance that makes payments in the event of death,                   
               disability, old age, or retirement or makes payments                   
               toward the cost of, or provides services for, medical                  
               care.  Public insurance includes any insurance system                  
               established by the Social Security Act.                                








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