Tax deduction for private pilot licensing?

[Mark Hamrock]

Has anyone written off the cost of private pilot licensing against your buy/hold or note investing business? According to the IRS: "a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business." Seems like it could "fly" (ohhh). I would run it by a CPA, of course, before pulling the trigger... just wanted to see if its a common practice.