Scully v. Comr., T.C. Memo. 2013-229

(petitioner was a Jazz musician and music professor that claimed deductions for performance-related activities; deductions partially claimed on Schedule A and partially on Schedule C; certain expenses not deductible due to lack of substantiation, but others deductible on Schedule A as related to skill as professor and not reimbursable expenses by employer; accuracy-related penalties upheld with respect to unsubstantiated deductions claimed).