The petitioners were a married couple where the lawyer-wife had died and the husband was an eye doctor. The husband was the sole shareholder of his S corporation, and both of them had been convicted of willful failure to filed federal income tax returns and were sentenced to prison followed by a supervised release and a fine. They hired a firm to perform forensic accounting to determine the correct tax liabilities for the years they failed to file returns and deducted the payment to the firm as legal and professional services on Schedule C. They also deposited funds into the S corporation bank account, claiming that the deposits were loans that increased basis. The court, agreeing with the IRS, denied any basis increase in the S corporate stock because the petitioners did not establish that the deposits were loans. But, the court upheld the invoices for forensic accounting services. Hall v. Comr., T.C. Memo. 2014-171.