An OB/GYN employed at two hospitals set up an S corporation with the intention of using it for consulting/lecturing fees. However, she never did any consulting or lecturing. Nonetheless, she ran work-related expenses through her corporation, which passed them through to her. The Tax Court denied her deductions. The corporation never conducted any business (no revenue), so at best, the deductions were unreimbursed employee business expenses. #IdeaoftheDay