Fernandez v. Comr., T.C. Memo. 2011-216

(petitioner (self-employed, licensed, clinical social worker and psychotherapist) provided services at various assisted living facilities; petitioner failed to keep adequate records separating business and personal expenses; petitioner blamed flood for inadequate records, but did not attempt to recreate records; court granted some business deductions, but denied others for lack of substantiation; petitioner entitled to charitable contribution deduction of slightly over $1,000).