Gigliobianco v. Comr., T.C. Memo. 2012-276

(petitioner, flight instructor, worked as independent contractor bought and maintained an airplane to maintain proficiency with maneuvers and controls; petitioner failed to show that buying and maintaining plane necessary to maintain proficiency; FAA requirement is that every two years a two-hour flight examination must be taken or training course must be completed; expenses disallowed for maintaining plane).