Deducting a Swimming Pool

Here is an interesting tax case concerning some folks who tried to deduct their swimming pool as a business expense and the outcome.  I must say that I am not surprised that someone attempted this.  The husband is a former IRS agent who should have known better.  People come up with the strangest arguments to justify deductions, and this case serves as a warning to anyone trying to be creative in a similar way on his/her tax return.