In David A. Olagunju et ux. (T.C. Memo. 2012-119) the taxpayer was denied deductions for a number of items because he could not substantiate the deductions.

The Court disallowed travel expenses for one of the taxpayer's businesses between New Jersey and Washington because the taxpayer owned houses in both locations and he did not show the business reason for the travel to Washington. The Court disallowed a deduction for checks written to organizations where there was no clear business purpose. The Court disallowed rent expense where the taxpayer could not produce a lease on the premises.

The Court also questioned the credibility and authenticity of the taxpayers' cash receipts where the handwriting on them matches the handwriting on some other receipts issued by different vendors. The Court also disallowed certain other handwritten invoices.

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