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TREBILCOCK v. COMMISSIONER

Docket No. 3890-73.

64 T.C. 852 (1975)

LIONEL F. TREBILCOCK AND SHIRLEY TREBILCOCK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 7, 1975.

Attorney(s) appearing for the Case

Edward A. Lebit, for the petitioners.

Jack E. Prestrud, for the respondent.

WILES, Judge:

Respondent determined deficiencies in petitioners' income tax of $2,658 for 1969 and $2,914 for 1970. The issue is whether Lionel Trebilcock (hereinafter petitioner), a sole proprietor, may deduct under section 162(a)1 $7,020 he paid in each of those years to a minister who provided spiritual advice to petitioner and his employees and performed business-related tasks.

FINDINGS OF FACT

Petitioner and...

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