In this case, the petitioner had various real estate activities in addition to his day job. He produced spreadsheets of his time spent in the real estate activities involving single-family homes, but did not produce any contemporaneous log or calendar. The spreadsheets were created after-the-fact. The court also determined that the spreadsheet data was excessive, duplicative and counterfactual. The court determined that the petitioner was not a real estate professional and that losses associated with the real estate activities were not deductible. The court also imposed a 20 percent accuracy-related penalty. Graham v. Comr., T.C. Sum. Op. 2014-79.