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JACOBS v. COMMISSIONER

Docket No. 15664-95.

76 T.C.M. 1051 (1998)

T.C. Memo. 1998-451

Steven and Jennie Jacobs v. Commissioner.

United States Tax Court.

Filed December 23, 1998.

Attorney(s) appearing for the Case

Steven and Jennie Jacobs, pro sese. Milton B. Blouke, for the respondent.

MEMORANDUM OPINION

BEGHE, Judge:

Respondent determined a deficiency of $12,930 in petitioners' 1992 Federal income tax. In so doing, respondent disallowed for lack of substantiation all deductions claimed by petitioners as expenses of the advertising business carried on by petitioner Steven Jacobs (petitioner), as sole proprietor, under the name of "Jacobs Creative Group". Those deductions claimed by petitioners, in the amount of $40,612, exceeded the gross...

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