Claim: From June to October 1967, Dylan and The Band recorded a huge number of cover songs and original Dylan material in the basement (a collection of over 100 songs recorded neither by Bob Dylan, nor by the Band), wherein they also developed their distinctive sound for the first time.
Evidence: The Basement Tapes is a collection of over 100 songs recorded by Bob Dylan and his then-backing group, the Band, in the summer of 1967 in West Saugerties, New York, just outside Woodstock.