SUTHERLAND v. COMMISSIONER

Docket No. 3110-64.

25 T.C.M. 822 (1966)

T.C. Memo. 1966-155

Henry L. Sutherland and Lucile Sutherland v. Commissioner.

United States Tax Court.

Filed June 30, 1966.


Attorney(s) appearing for the Case

Lucile Sutherland, 1328 N. Alvarado St., Los Angeles, Calif., for the petitioners. Morley H. White, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1960 in the amount of $259.45.

Respondent, during the trial herein, conceded the issues relating to depreciation of a sewing machine and telephone expenses; therefore, the issues remaining for decision are: (1) Was petitioner Lucile Sutherland engaged in the trade or business of producing records and promoting...

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