Nadeem Chowdhury and Brenda S. Garth Chowdhury - Page 7

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          petitioners had deficiencies of $1,428, $1,246, and $1,011 for              
          1995, 1996, and 1997, respectively.                                         
               Whenever there is a factual determination, respondent is not           
          obliged to concede a case until respondent receives the necessary           
          documentation which proves the taxpayer's contentions.  Brice v.            
          Commissioner, T.C. Memo. 1990-355, affd. without published                  
          opinion 940 F.2d 667 (9th Cir. 1991); Currie v. Commissioner,               
          T.C. Memo. 1989-23.  Moreover, after respondent receives                    
          documentation, respondent is provided a reasonable period in                
          which to analyze the documentation and modify its position                  
          accordingly.  Sokol v. Commissioner, supra at 765-766.                      
               In this case, petitioners had not established that they had            
          a profit motive in their mail order activity, nor had they                  
          substantiated the majority of their claimed expenses, until they            
          provided the relevant information to respondent 3 days prior to             
          the calendar call and during the first 3 days of the week of the            
          trial calendar.  After receiving the substantiating                         
          documentation, respondent promptly conceded the case to the                 
          extent the expenses were substantiated.  Based on the record, we            

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