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OBOT v. COMMISSIONER

Docket No. 20030-03.

90 T.C.M. 143 (2005)

T.C. Memo. 2005-195

Otu and Carol Obot v. Commissioner.

United States Tax Court.

August 11, 2005.

Attorney(s) appearing for the Case

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 receipts and implausible testimony. We must inventory his claims and shelve those that are unsupported.

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