Legal Opinion
Jacobs v. Commissioner
United States Tax Court
Decided December 23, 1998No. Tax Ct. Dkt. No. 15664-95Unpublished
1Opinion of the Court
STEVEN AND JENNIE JACOBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jacobs v. Commissioner
Tax Ct. Dkt. No. 15664-95
United States Tax Court
T.C. Memo 1998-451; 1998 Tax Ct. Memo LEXIS 447; 76 T.C.M. (CCH) 1051; T.C.M. (RIA) 98451;
December 23, 1998, Filed
Decision will be entered under Rule 155.
Milton B. Blouke, for respondent.
Steven and Jennie Jacobs, pro sese.
BEGHE, JUDGE.
BEGHE
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…
2Cases cited12 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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