- 3 - was associate minister of the Interdenominational Gospel Chapel in Oakland, California. The chapel held services five times a week in a rented building in Oakland and had approximately 100 members. Mr. Logie's Wage and Tax Statement (Form W-2) from the Interdenominational Gospel Chapel for the 1994 tax year listed wage income in the amount of $548 and listed other income in the amount of $4,712, which was described as "Parsonage". Mrs. Logie's Form W-2 from the Interdenominational Gospel Chapel for the 1994 tax year listed wage income in the amount of $20,276 and listed other income in the amount of $10,000, which was described as "Parsonage". Petitioners reported their income for 1994 on a joint Form 1040, which showed no tax liability. Petitioners excluded from gross income those amounts listed and described on their Forms W-2 as "Parsonage", totaling $14,712, and separately deducted this same amount as an adjustment to income. On the Schedule C attached to their return, petitioners reported a loss of $1,143 from a business described as "Linda Logie Distributor Matol Botanical." On the Schedule C, petitioners claimed cost of goods sold in the amount of $10,251. This amount included supplies expenses in the amount of $1,400, which was separately and duplicatively deducted on line 22 of the Schedule C. Petitioners also claimed on their Schedule C utilities expenses for telephonePage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011