The tennis court is different in the sense that it is not a structure and as such may be a push to claim it using the home office deduction. However, all the expenses related to its maintenance and upkeep can be deducted as ordinary and necessary business expenses. You can also deduct property tax and mortgage interest as a percentage of the total property. An advantage to this method is that if for some reason the tennis court was used for other than business use you will not lose the entire deduction as you would in using the home office deduction due to the loss of exclusive business use. If you did use the tennis court for nonbusiness purposes, you would have to apportion the expenses deducted between business and nonbusiness use deducting only the portion of the expenses allocated to the business.
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