Dobbe

MEMORANDUM *

Bemardus A.P. Dobbe, Klazina W. Dobbe, and Holland America Bulb Farms, Inc., appeal the tax court’s judgment, which disallowed certain Holland America deductions and determined that the amounts involved were, in fact, dividends paid to the Dobbes. We affirm.

(1) Our review of the record satisfies us that, although there was some conflicting evidence, the tax court did not clearly err when it determined that landscaping done around the Dobbes’ house was, in fact, a personal expense rather than an ordinary and necessary business expense of Holland America. See 26 U.S.C. § 162 (a); Norgaard v. Commissioner, 939 F.2d 874, 877 (9th Cir.1991); Inland Asphalt Co. v. Commissioner, 756 F.2d 1425, 1428 (9th Cir.1985). Of course, in some circumstances, landscaping can be a business expense. See Hefti v. Commissioner, 54 T.C.M. (CCH) 1555, 1565 , 1988 WL 2444 (1988), aff'd, 894 F.2d 1340 (8th Cir.1989). However, in this case the tax court could properly determine that the landscaping was not on land leased to Holland America, and that its benefit to Holland America was insubstantial, while the primary benefit was to the Dobbes themselves. See P.R. Farms, Inc. v. Commissioner,…