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" ... 1. Petitioners' RV-related deductions are precluded by 26 U.S.C. § 280A, which provides that “no deduction ... shall be allowed with respect to the use of a dwelling unit which is used by the taxpayer during the taxable year as a residence.” A “dwelling unit” is defined as “a house, apartment, condominium, mobile home, boat, or similar property.” Id. § 280A(f)(1)(A). Petitioners' RV is “similar property” within the statute's residual category. See, e.g. , Haberkorn v. Comm'r, 75 T.C. 259, 260 (1980) (holding that a “mini-motorhome” is a dwelling unit under § 280A(f)(1)(A)). ... "
" ... Limited use and additional weight and installation cost may have precluded more airlines from selecting the pedestal option. The proposed infrared waste bin opening entails additional machinery (see below cutaway). ... "
" ... Most people aren’t precluded from experiencing the benefits of radio frequency treatments. ... "
" ... The Level 5 self-driving car has either passengers in it or might be empty and simply be cruising around to its next designated destination, but there is no requirement that a human driver be present. In fact, the odds are that the Level 5 won’t have any driving controls for humans, thus, any human driver is precluded from driving regardless of their interest or willingness to drive. ... "
" ... Two important changes have occurred in the investment management industry that now make direct indexing feasible on a wide scale. First, trading commissions have gone to zero and, second, fractional share trading has become commonplace. These historically were the two biggest friction costs that precluded the democratization of direct indexing. Investors can now buy and sell shares at little to no cost, and they can purchase a fraction of a share of Amazon with ease. ... "