McMILLIAN v. COMMISSIONER

Docket No. 2287-87.

57 T.C.M. 1364 (1989)

T.C. Memo. 1989-441

Flem E. and Lydia V. McMillan v. Commissioner.

United States Tax Court.

Filed August 21, 1989.


Attorney(s) appearing for the Case

Flem E. McMillan, pro se. James S. Yan, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency of $2,958.00 in petitioners' joint Federal income tax for the calendar year 1983.

The issues for decision are: (1) Whether petitioner Flem E. McMillan's activity as a musician in 1983 was engaged in for profit, and, if so, whether petitioners have substantiated Schedule C expenses claimed on their 1983 return; and (2) whether petitioners are entitled to four dependency...

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