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The Week of March 8 – March 12, 2021
Clarence J. Mathews v. Comm’r, T.C. Memo 2021-28 March 9, 2021 | Wells, J. | Dkt. No. 11829-14
Short Summary: The case discusses the substantiation of expenses, and the applicability of self-employment tax for income incorrectly reported on a taxpayer’s tax return.
During 2011, Mr. Mathews (the taxpayer) worked for a trucking company. He also was a Minister of the Beulah Missionary Baptist Church. On his tax return, he reported his wage and pension income, but also included a Schedule C, Profit or Loss and stated that his profession was that of a Minister, reporting income and expenses mostly related to car and truck, repairs and maintenance and meals & entertainment.