Tax Practice Management Inc., et al. v. Comr., T.C. Memo. 2010-266

(Reno, NV, tax preparation business acquired airplane to use on business trips to meet clients; expenses associated with plane and lease agreement with petitioner's father for use of father's property which was used for both personal and business reasons resulting in many denied deductions; expense reimbursement program did not result in deductions passing through from S corporation and petitioner had constructive dividends from rent payments).