Hollingsworth v. Comr., T.C. Memo. 2010-262

(withdrawals from petitioner's I.R.C. Sec. 401(k) taken as a result of financial problems to pay off debt associated with Hurricane Katrina could not be reported and them claimed as a corresponding Schedule A deduction as "unreimbursed employee expenses"; income from petitioner's corporation subject to self-employment tax because it was never separate from the taxpayer (no tax i.d. number obtained); unsubstantiated deductions disallowed; accuracy-related penalty imposed).