Substantiation of expenses is always important when claiming deductions. In this case, a married couple deducted over $10,000 associated with employee business expenses and miscellaneous deductions for the husband and over $27,000 associated with the wife's auto expenses attributable to her real estate business. As for the unreimbursed expenses, the court determined that the husband had failed to demonstrate that the employer would not have reimbursed his expenses if he had requested reimbursement. Likewise, the wife failed to properly document her auto expenses in accordance with I.R.C. Sec. 274. The court upheld the imposition of an accuracy-related penalty under I.R.C. Sec. 6662(a) and (b)(2). Tocher v. Comr., T.C. Sum. Op. 2014-34.