Profit Motive In Order To Take Business Deductions?

According to a recent tax court case, a taxpayer who worked as full-time regional sales director for technology co. wasn't entitled to business deductions for training, telephone, internet, and subscription expenses allegedly incurred in connection with new side business/marketing LLC: taxpayer didn't show that income or profit was primary purpose for any activities undertaken in connection with supposed marketing business, that he was involved in same with continuity and regularity, or that such was even going concern in year at issue. Or, even if he was conducting such business in year at issue, deductions would still fail for lack of proof that they were actually paid and ordinary and necessary.