- 3 -
Mississippi or in any other State, except two burial plots in
Mississippi. Petitioners have a daughter who lives in
Mississippi, and all mail to petitioners is sent to the daughter.
Whatever mail she receives, she mails it to petitioners wherever
they happen to be. Most of the mail is from churches throughout
the United States inviting petitioners to appear at their
churches. Petitioners occasionally visit Mississippi, and they
always stay as guests at the local church. The local pastor is
also a contact person for persons interested in contacting
petitioners. During the year at issue, petitioners visited
Prentice, Mississippi, three times.
Petitioners, therefore, had no home in Mississippi that they
maintained and, accordingly, incurred no expenses in maintaining
a home. Petitioners, however, contend that Mississippi is their
home, and all their friends and relatives consider petitioners’
home as Mississippi.
Petitioners filed a joint Federal income tax return for
1999. They thereafter filed at least two amended returns. On
each return, petitioners included a Schedule C, Profit or Loss
From Business, on which they reported the income and expenses of
their ministerial activity. On each of these returns, the
expenses exceeded the reported gross income. For the year at
issue, on the return that the Court believes represented the last
of the amended returns, petitioners reported Schedule C gross
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011