Yep.
You can't circumvent the tax code by setting up a trade or business for expenses that are personal in nature and expect to get a tax deduction.
If you review the response by @JohnB5677 , he assumed that you were a general contractor building houses that would be sold. That was not clear in the original facts, which is why I asked the question.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
