I did not take the time to read the case, but I bet it was obvious to the Tax Court ......that the guy was probably taking a little more than necessary.

There are ways to estimate most costs, using several sources of data, which can be relied upon if the different estimates pretty much tell the same story.

I would bet his travel costs to SA were probably a little shaky as to documentation also, since that area is a prime abuse area, so the TC was probably pretty un-sympathetic to most everything.