D'Errico v. Comr., T.C. Memo. 2012-149

(petitioner created C corporation to provide management services to S corporations that petitioner owned; S corporations sold and C corporation purchased airplane and Chevy Tahoe and petitioner claimed expense deductions for plane and vehicle along with supplies and meals; deductions disallowed because petitioner failed to establish usage in taxpayer's business; petitioner derived personal benefit from plane and vehicle and received constructive dividend via rent payments made by corporation).