- 3 -
Bank deposits $94,013
Less:
Mrs. Swaringer’s deposits $31,280
Schedule C--Gross income 28,600
Bank loan 4,000
Reimbursement from the church 5,817
69,697
Unexplained bank deposits $24,316
Respondent’s concession reduces the unexplained bank
deposits amount by $2,343. Petitioner testified that, of the
remaining unexplained bank deposits, $1,000 was a loan from one
Robin Oliver and the remainder constituted nontaxable gifts from
parishioners of the church. According to petitioner, on
occasions such as his birthday, Father’s Day, and Christmas,
parishioners would give him money as gifts.
On Schedule C petitioners claimed deductions of $24,574 with
regard to petitioner’s activity as a minister. Of this amount,
respondent disallowed $19,271. The following schedule shows the
amounts claimed and disallowed:
Expenses Claimed Allowed Disallowed
Advertising $79 $79 -0-
Automobile 9,294 1,328 $7,966
Office 125 125 -0-
Repairs 1,179 1,179 -0-
Licenses 443 443 -0-
Travel 2,100 649 1,451
Meals 1,560 500 1,060
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Last modified: May 25, 2011