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SUTHERLAND v. COMMISSIONER

Docket No. 1013-66.

27 T.C.M. 103 (1968)

T.C. Memo. 1968-20

Henry L. Sutherland and Lucile Sutherland v. Commissioner.

United States Tax Court.

Filed January 31, 1968.

Attorney(s) appearing for the Case

Lucile Sutherland, pro se, 1328 N. Alvarado St., Los Angeles, Calif. Erwin L. Stuller, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' income taxes in the amounts of $269.26 and $195.57 for the taxable years 1961 and 1962, respectively. Two issues are involved herein: (1) Was petitioner Lucile Sutherland engaged in the trade or business of producing and selling or leasing master records and (2) if she was so engaged, did she expend the sums of $1,596.32 in 1961 and $1,077.37 in 1962 in furtherance thereof...

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