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CLARK v. COMMISSIONER

Docket No. 3037-68.

28 T.C.M. 1260 (1969)

T.C. Memo. 1969-241

Harold M. Clark v. Commissioner.

United States Tax Court.

Filed November 13, 1969.

Attorney(s) appearing for the Case

Harold M. Clark, pro se, 919 West St., Annapolis, Md., Gerald D. Babbitt, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's income tax of $438.52 for 1965 and $178.00 for 1966. The issues are: (1) the legal residence of petitioner at the time of the filing of the petition; (2) whether petitioner's attempt to grow seedlings of Oregon myrtle1 amounted to a "trade or business" within the meaning of section 162;2 ...

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