Forrest Jackson - Page 9




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             The Court:  Well, I’m willing to accept that you had a person            
             that broke a contract, but were all three years people                   
             breaking contracts?                                                      
             Ms. Jackson:  No, Your Honor, 2001 was a sort of turning                 
             point because I was trying to also introduce-–I mean, I was              
             doing this and also trying different things to generate                  
             money.  I tried.  I mean, I was trying different things to               
             make this work.  That’s why I was so ecstatic in 2002 when I             
             secured a contract.                                                      
             The Court:  Then the contract fell through.                              
             Ms. Jackson:  The contract fell through, but I am--                      
             The Court:  In 2003 you didn’t have any income from this                 
             business.                                                                
             Ms. Jackson:  Well, in 2003 I was deciding that I’m going to             
             wrap this up, that, you know, I’m going to-–that’s why in                
             2004 I didn’t do any packing and shipping or limited to just             
             to see if I could sell the business, that I have enough                  
             goodwill.                                                                

             Petitioner claims that she prepared advertising and                      
        promotional material for Packs to Go in the form of three                     
        “infomercials” recorded on compact discs, digital video discs, and            
        videotapes.  These materials (the cost of which petitioner claimed            
        as a business expense deduction) were prepared with the help of a             
        former brother-in-law over the course of a single weekend.  In                
        addition, petitioner claims that her nephew created and maintained            
        a Web site for her Packs to Go activity.  These materials were not            
        introduced into evidence; and there is no evidence, apart from                
        petitioner’s testimony that she conducted free seminars, of any               
        other strategy or tactic that petitioner used in an effort to                 
        market her Packs to Go activity.                                              






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Last modified: March 27, 2008