Bernstine v. Comr., T.C. Sum. Op. 2013-19

(petitioner, long-time pastor as independent contractor, claimed various Schedule C deductions attributable to ministry; many expenses not sufficiently substantiated and deductions denied or limited; no deduction allowed for travel, meals and entertainment due to lack of substantiation; charitable contribution deduction limited due to lack of substantiation; petitioner entitled to deduction for business use of home; petitioner conceded failure to include over $10,000 of income on 2008 return; accuracy-related penalty imposed).