The Tax Court in Samadi, TC Summary Opinion 2018-27, has determined that a taxpayer who decided to flip houses with a group of friends and family and obtained his real estate license wasn't entitled to mileage deductions for taking members of the group to see potential properties.

The Court found that the taxpayer's real estate activity didn't rise to the level of a trade or business, where the group never actually purchased any properties and the taxpayer never earned any real estate commissions.