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LAWRENCE v. COMMISSIONER

Docket No. 4462-66.

50 T.C. 494 (1968)

ROBERT D. LAWRENCE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 13, 1968.

Attorney(s) appearing for the Case

Robert D. Lawrence, pro se.

Charles G. Barnett, for the respondent.

MULRONEY, Judge:

Respondent determined the following deficiencies in the income taxes of petitioner:

Year                                                      Deficiency

1963 --------------------------------------------------    $324.19
1964 --------------------------------------------------     206.33

The issue remaining after certain concessions is whether petitioner is a "minister of the gospel" within the provisions...

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