Juan G. Ibarra and Margarita Ibarra - Page 3

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          is not reviewable by any other court, and this opinion should not           
          be cited as authority.                                                      
               Respondent determined a deficiency of $2,466 in petitioners'           
          Federal income tax for 2000.                                                
               The issue for decision is whether petitioners are entitled             
          to various Schedule A, Itemized Deductions, and Schedule C,                 
          Profit or Loss From Business, deductions in excess of amounts               
          allowed by respondent.  The Court's holding on these adjustments            
          will, in turn, determine the amount of petitioners' earned income           
          credit, self-employment tax, and the adjustment to income for               
          one-half of the self-employment tax.                                        
               Some of the facts were stipulated.  Those facts, with the              
          annexed exhibits, are so found and are made part hereof.                    
          Petitioners' legal residence at the time the petition was filed             
          was Miami, Florida.                                                         
               Juan G. Ibarra (petitioner) was employed in construction               
          work installing drywall during the year in question.  Petitioner            
          also engaged in a ministerial activity as pastor of a church.               
          During 2000, the church had approximately 15 members.  Mrs.                 
          Ibarra was not employed during 2000 and earned no income.                   
               On their joint Federal income tax return for 2000,                     
          petitioners reported wage and salary income of $29,300.                     
          Petitioner's ministerial activity was reported on a Schedule C as           
          follows:                                                                    





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