The petitioner claimed deductions for meals and entertainment, parking fees, tolls and transportation-related expenses, cost-of-goods sold for solar panels and a home office. As for the solar panels, the only documentation provided was a quote for 1,000 units. Concerning the home office, the only substantiation was the petitioner's testimony and the floor plan and area used for the office. No business interest deduction was allowed because there was no evidence that the use of the loan proceeds was for something other than personal purposes. The court agreed with the IRS position on the deductibility of the expenses (some were allowed, but most denied). Smith v. Comr., T.C. Memo. 2015-214.