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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 telephone
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Last modified: May 25, 2011