e charter business, whereas in Morton the aircraft was simply used by Morton for his travel on the business of his companies. In the recent case of Stangeland v. Commissioner,'3 the court applied the aggregation factors to hold that an individual's use of his aircraft to travel for the business of his vari

to travel for the business of his various different corporations could not be treated as part of a single overall business activity." The holding in Stangeland may indicate that an aircraft used for business travel for one business is more likely to be treated as part of an overall business enterprise than