Locate the court case David H. Hoffman, et ux. v. Commissioner, T.C. Memo. 2016-69. Use the headnotes to the case to answer the following questions: a. What issue (or issues) did the court address? The court addressed whether an interest the taxpayer held in various jet aircraft constituted a trade or business under or a hobby under b. What was the court's ruling? The Tax Court held that the activity rise to the level of profit motive to permit deductions..