Kenneth & Linda J. Logie - Page 2

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          all Rule references are to the Tax Court Rules of Practice and              
               After a concession by the respondent,1 the issues remaining            
          for decision are:  (1) Whether petitioners may exclude a portion            
          of their income as a parsonage or rental allowance pursuant to              
          section 107(2); (2) whether petitioners are entitled to certain             
          claimed deductions for supplies and utility expenses; (3) whether           
          the issue of additional amounts claimed by petitioners as medical           
          expenses is properly before the Court; (4) whether petitioners              
          are liable for self-employment tax; (5) whether petitioners are             
          liable for tax with respect to receipt of Social Security                   
          benefits; and (6) whether petitioners are liable for an accuracy-           
          related penalty under section 6662(a).                                      

                                  FINDINGS OF FACT                                    
               The parties have stipulated some of the facts, which are so            
          found.  The stipulation of facts is incorporated herein by this             
          reference.  Petitioners are husband and wife who resided in                 
          Oakland, California, when they filed their petition.                        
               During the year at issue, petitioner Kenneth Logie (Mr.                
          Logie) was minister and petitioner Linda J. Logie (Mrs. Logie)              

               1  In the notice of deficiency, respondent determined that             
          petitioners had unreported capital gain in the amount of $20,956            
          resulting from the sale of certain stock.  After taking into                
          account petitioners' cost basis in the stock, respondent conceded           
          prior to trial that petitioners are entitled to a capital loss of           
          $3,673 from this transaction.                                               

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