- 2 -
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011