The petitioner operated a leasing business and an automobile salvage yard. The IRS claimed that the petitioner overstated his gross receipts from the salvage yard, but the court determined that the evidence did not support that claim. However, many of the petitioner's claimed business expenses, including travel expenses, were disallowed due to lack of substantiation of a business connection. Safakish v. Comr., T.C. Memo. 2014-242.