Agree, its not that claiming the motorcycle should be done unless you can explain it well during an audit, but the case made that started my response concerned if you make no money, then why try to deduct. I've never met anyone attempting to invest in a business, make no money, and then not claim it as a negative for the next years taxes. Again, expenses, not a new motorcycle folks...The fact is, any sole proprietor or LLC (any corp for that matter) can claim a deduction on a vehicle if it is used for the business purpose of making money (mileage, maintenance, insurance, etc... I agree its not to fund hobbies, but you need to show during an audit a business plan on how you will succeed in making money. You don't think motocycle tour companies claim on the bikes that the tour guides or instructional vids being sold as DVD's, or maintenance DVD's being published? Ofcourse they are...
