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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