Bentley v. Comr., T.C. Memo. 2012-294

(petitioner denied Schedule C deductions for charitable contributions due to lack of evidence that such contributions were ordinary and necessary business expenses; petitioner also denied deductions for utility expenses associated with claimed business use of apartment due to lack of evidence as to business use; related mortgage interest deduction denied attributable to loan on home where petitioner worked and lived due to lack of evidence that mortgage interest at issue paid or even existed).