(petitioners, married couple, engaged in plane chartering, grape farming, and money lending; IRS challenged approximately $156,000 in claimed deductions for three years at issue plus interest and penalties; court disallowed cost of failed effort to establish zinfandel vineyard, deductions for private airplane venture and deductions for wife's claimed business expenses associated with spa visit limousine wine-tasting tour and pleasure trips; petitioner failed to maintain contemporaneous logs and trips primarily personal in nature; parties given until August to submit respective assessments of tax due).