make their businesses more efficient, productive and successful. Join NBAA today by calling (800) FYI-NBAA or visiting www.nbaa.org/join. WM /AMBER FILSRIACZ 4 EFTA00591504 "Morton Case Limits IRS Application of Hobby Loss Rules:November 28, 201f END NOTES 1. 107 A.F.T.R.2d ¶2011-762, 2011-1 U.S.T.C.