TORRANCE ALWIN JACKO, Sr. and LISA JACKO v. Commissioner of Internal Revenue

This disposition is not appropriate for publication and is not precedent*
except as provided by 9th Cir. R. 36-3.
The panel unanimously concludes this case is suitable for decision**
without oral argument. See Fed. R. App. P. 34(a)(2).
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
TORRANCE ALWIN JACKO, Sr. and
LISA JACKO,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 11-71461
Tax Ct. No. 4599-10
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted June 26, 2012**
Before: SCHROEDER, HAWKINS, and GOULD, Circuit Judges.
Torrance Alwin Jacko, Sr., and Lisa Jacko appeal pro se from the Tax
Court’s decision following a bench trial upholding the Commissioner of Internal
Revenue’s deficiency and additions for tax year 2004. We have jurisdiction under
FILED
JUL 05 2012
MOLLY C. DWYER, CLERK
U .S. C OU R T OF APPE ALS

-- 1 of 2 --

11-71461 2
26 U.S.C. § 7482(a). We review de novo the Tax Court’s legal conclusions, and
for clear error its factual findings. Johanson v. Comm’r, 541 F.3d 973, 976 (9th
Cir. 2008). We affirm.
The Tax Court properly upheld the tax deficiency because the Jackos did not
submit any evidence substantiating their claimed deductions. See Norgaard v.
Comm’r, 939 F.2d 874, 877 (9th Cir. 1991) (the taxpayer carries the burden of
establishing entitlement to a deduction).
We do not consider the documents attached to the Jackos’ opening brief that
were not part of the record below. See Tonry v. Sec. Experts, Inc., 20 F.3d 967,
974 (9th Cir. 1994) (“[It is a] basic tenet of appellate jurisprudence . . . that parties
may not unilaterally supplement the record on appeal with evidence not reviewed
by the court below.”).
AFFIRMED.

-- 2 of 2 --