The petitioner claimed that he lost his business records in a flood, but he was still able to produce large amounts or records that were disorganized. The court held that the records failed to show the business purposes of particular expenses and were not helpful in distinguishing the type of expenses incurred - reimbursed or non-reimbursed. While the petitioner had information for the years in issue, he made no attempt to reconstruct his claimed business expenses. Consequently, some of his claimed business expenses were denied. Young v. Comr., T.C. Memo. 2015-189.