Curtis G. Lockett v. Commissioner of IRS

Appellants Curtis and Edna Lockett, pro se, 1 appeal the Tax Court’s order determining tax deficiencies in the amounts of $3,049.00 for 2001, $32,675.00 for 2002, and $2,581.00 for 2003. On appeal, the Locketts procedurally contend that we should recuse ourselves and that we are without appellate jurisdiction. With respect to the substantive issues, the Locketts argue that the Tax Court improperly required them to substantiate then* deductions and incorrectly found that they had not substantiated the deductions claimed for tax years 2001, 2002, and 2003. 2

I

By statute, “[a]ny justice, judge,…