Otu and Carol Obot - Page 1

                                 T.C. Memo. 2005-195                                  

                               UNITED STATES TAX COURT                                

                         OTU AND CAROL OBOT, Petitioners v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20030-03.            Filed August 11, 2005.                 

               Otu and Carol Obot, pro sese.                                          
               Jennifer S. McGinty, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               HOLMES, Judge:  This is a substantiation case.  Most                   
          taxpayers understand that to win a substantiation case, they must           
          produce credible proof of their deductible expenses.  Otu Obot,             
          who used to own a small grocery store in Buffalo, seeks to deduct           
          expenses by relying mostly--if not quite entirely--on doctored              

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