(petitioner, personal service corporation of physician, not allowed business deductions for vacation home costs that was leased to physician for hunting purposes; home deemed an entertainment facility and expenses non-deductible under I.R.C. Sec. 274; other hunting-related hunting expenses also disallowed because not related to business of corporation; other purported business expenses not allowed for lack of business purpose; Sec. 179 deduction disallowed for vehicle used on hunting trips, but could be depreciated for single month it was in service).