The petitioners claimed deductions for business travel and medical expenses. However, they did not prepare mileage logs as the trips were incurred and did not record the business purpose of trips. In addition, logs maintained did not provide the names and addresses of customers or the businesses that were visited or the business purpose of the trips. Claimed medical expenses did not list the name of the patient, the medical purpose of the service or expense and did not list the doctor visited. The court upheld the denial of the deductions. Renner v. Comr., T.C. Memo. 2015-102.