On August 12, 2020, the Tax Court issued a Memorandum Opinion in the case of Sham v. Commissioner (T.C. Memo. 2020-119). The primary issues before the court in Sham v. Commissioner were whether the petitioner had (or could) substantiate significant itemized deductions, business deductions, and other “miscellaneous” deductions, and (2) whether the petitioner had failed to report (or maintain records of) her gross receipts. Introductory Note to Sham v. Commissioner My dad ran political campaigns until I was about twelve, and I remember one distinctly.  A councilman whose campaign he ran the year prior was supporting a judge, who, by the councilman’s estimation needed help retaining his seat on the bench.  The judge’s opponent’s last name was Crook.  The ballot practically filled itself in, and the incumbent went on to serve for a number of years hence. I tell that story to bring attention to the fact that the petitioner…