That pronouncement is a disturbing. Imagine a fact pattern that is somewhat less egregious. Imagine if we had a taxpayer who is taking a long term view and wants to minimize management concerns. So he or she finds tenants of good character, who will maintain the value of the property and charges them significantly below market. Alternatively, imagine someone renting to a family, whose breadwinner falls on misfortune.

The amateur landlord just can’t find it in his heart to evict and allows the tenants to stay on longer than business prudence might dictate. Of course, those situations appear quite a bit different from Mr. Harrison’s. Nonetheless, I wish the Tax Court had stopped with his bad facts and not moved on to a general sense that losses can be denied if you are a little too easygoing. As usual in cases like this penalties were asserted and upheld. Mr. Harrison indicated that he had consulted a tax preparer but did not provide name, credentials or contact information. I have to say, I would have started getting nervous on the first return and been really nervous on the second one. I think I might have told him to find another preparer in year three, if not sooner.

The stadium will hold 68,500 fans and has the ability to expand to 75,000 for Super Bowl 50 in February 2016. The facility features 165 luxury suites, 9,000 club seats and even a green roof-top deck that includes solar panels and harvested herbs for on-site food preparation. The nine-story stadium cost $1.2 billion to build. The stadium is the first new National Football League facility to be built in California since 1967 in San Diego.

The 49ers host the Chargers this Sunday. Free Wi-Fi is available at the stadium, and a smartphone application allows fans to find their way around the park. It will also allow fans to have food delivered to any seat. You can even check waiting lines at concession stands and restrooms. Wow! For the people in the lower section you are very close to the field.

For those who sit in Row 1, they are 10 feet from the field. If you're planning to go to a game, you're duly warned that ticket prices are extremely high. And, of course, where you sit determines the price. I heard that an end zone seat, normally around $100 is going for over $500. I'm sure there are tickets even higher. But, again, if you can put your hands on a ticket, it's worthwhile to see. For each game the 49ers make available standing room only tickets. Check out m-shoesbox.co.uk for more details. Oh, and if you go, bring plenty of sunscreen. Every seat is in the sun when the game starts. There are no overhangs, so if it rains later this year, you better carry a raincoat. I want to thank Alicia Pratt, Stadium Operations Coordinator, for escorting me around the facility during my visit. I'm glad I was wearing good walking shoes.

Washington, Aug 12 (ANI): Adidas is planning to overtake rival company Nike to get to the top spot in sportswear by spending millions on ad campaign, expected to launch next year. Adidas CEO reportedly vowed to raise the company's marketing budget by 200m Euros, which is about the same margin of its reported operating profits in the second quarter, Adweek reported. Adidas has been running behind Nike despite record sales of its World Cup football products, which are expected to generate roughly 2.6 billion dollars in sales.

Already Adidas has sold a staggering 14 million 'Brazuca' balls, the official World Cup game ball, and more than eight million replica football jerseys, spurred in part by Germany's World Cup win. Adidas has also signed an exclusive 10-year contract with Manchester United to be the club's shirts and gear sponsor for a reported minimum guarantee of $1.25 billion. The deal ends Nike's 12-year partnership with the English football club. And, last month Adidas announced sponsorship agreements with four of NBA's top draft picks.

"I've heard all types of things from different people but the real true facts are that Nike selected us," said head football coach Brad Bolding. "We're one of eighteen schools in the United States."

They are the first in the state of Arkansas to be sponsored by Nike Elite.

"We love it, you know we take pride in it," said senior Kayjay Hill.

"It's the brand that everybody recognizes so we're really excited to be the only school in Arkansas," Bolding said.

From jerseys and pants, to gloves and cleats, Nike has given the team $10,000 to spend on the newest gear for the game.

"Our players are the ones that have won games; that have done well at the spark and the training camps and all those different things that Nike hosts," Bolding said. "And they've seen that, recognized that and they selected us."

Financially, it saves the parents a lot of money. The team's previous equipment can now be used by the younger teams, so everybody comes out a winner.

"We wear everything Nike and we try to look the best as we can, every time we touch the field," Hill said.

"Feels good," said senior Fabian Lewis. "They always say if you look good, you play good."

Smart coats, lined tailoring and court shoes are a recipe for a stuffy day at your desk, but floaty fabrics can feel too informal for the boardroom. Almost three quarters (73%) of women admit to putting extra effort into their appearance at work, because it gives them more confidence, according to a Pantene Pro-V survey, while a third confess to putting in outfit overtime because they think their boss or colleagues will take them more seriously as a result. But being boardroom-appropriate and avoiding heatwave hazards at the same time can be tricky. Make a few cool styling tweaks, however, and your wardrobe will work harder in the heat. Designer Tabitha Webb (www.tabithawebb.co.uk) shares her top tips for summer wardrobe staples that won't break the office dress code. LAYER UP With cloud cover and unexpected showers, heatwaves are rarely a constant temperature from 9-5, so be prepared with a light top layer, like a shirt, that you can throw into your work handbag. Webb says: "If you are lucky enough to have air conditioning in your office but it's boiling outside, layering is the answer to your cool-to-hot problems. A lightweight knit or blazer should do the trick, so you can strip off as soon as you walk out of the door." BE BRIGHTER Dark colours absorb heat - meaning you'll feel hotter in them - so make heatwave season the time to brighten up before you're back in autumnal shades. Choose a smart summer dress in a block bright or pastel. "Keep the shape simple," Webb advises. " Have a clear understanding of the silhouette that suits you and stick with it. Look for lightweight fabrics, such as silk or cotton - I personally also love bright tweed in the summer for an officewear twist."

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