10. 868 F.2d 833 (6th Cir. 1989), nonacq. 1993.2 C.B. 1. See also Kuhn v. Comm'r T.C. Memo 1992.460. 11. Misko v. Comm', T.C. Memo 2005.166. 12. Misko, T.C. Memo 2005.166 n.8. 13. T.C. Memo 2010.185. 14. The court in Stangeland also found that the aircraft was not used in a separate consulting ser