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pretrial order to produce all relevant documents.11 Even if the
invoice had been admitted into evidence, it would not have been
given weight since the date on the invoice appeared to have been
altered, and there was a question as to whether the same invoice
was used in a prior taxable year.
The second invoice, for $820, was from an awning company.
The invoice had been altered. The name and street address of a
person other than petitioners were crossed out and Mr. King's
name was printed above it, and the year of the invoice was also
partially crossed out. As evidence that he actually paid for the
$820 awning, Mr. King produced various checks amounting to
$2,172.26 and made payable to Discover and American Express,12
11Before trial, petitioners were served with the Court's
Standing Pre-Trial Order requiring them to exchange any documents
that they expected to be used at trial with respondent at least
15 days before the first day of the trial session. Subsequently,
and on two separate occasions, respondent requested that
petitioners provide business record entries, canceled checks,
invoices, receipts, and other documentation to establish amounts
they paid for various Schedule C expenses and to verify amounts
they received from the installment sale of a newsstand. Because
of petitioners' failure to provide any of the requested
documentation, this Court ordered petitioners to comply with
respondent's request for production of documents. We note that
petitioners are not entirely unfamiliar with the Tax Court Rules
of Practice and Procedure. They filed a petition pro se in this
Court in 1996. In that case, this Court found petitioners'
records unreliable, and the Court of Appeals for the Third
Circuit affd. without published opinion. See King v.
Commissioner, T.C. Memo. 1998-69, affd. without published opinion
___ F.3d ___ (3d Cir., May 12, 1999).
12The checks payable to Discover totaled $1,836.78, and the
(continued...)
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