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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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