Steven and Jennie Jacobs - Page 1

                                         T.C. Memo. 1998-451                                              


                                      UNITED STATES TAX COURT                                             


                            STEVEN AND JENNIE JACOBS, Petitioners v.                                      
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                     


                  Docket No. 15664-95.             Filed December 23, 1998.                               


                  Steven and Jennie Jacobs, pro sese.                                                     
                  Milton B. Blouke, for respondent.                                                       


                                         MEMORANDUM OPINION                                               

                  BEGHE, Judge:  Respondent determined a deficiency of $12,930                            
            in petitioners' 1992 Federal income tax.  In so doing, respondent                             
            disallowed for lack of substantiation all deductions claimed by                               
            petitioners as expenses of the advertising business carried on by                             
            petitioner Steven Jacobs (petitioner), as sole proprietor, under                              






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