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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