Rental lease tax strategy

[JC Johnson]

My client has a paid off house in an affluent neighborhood in a nice suburb of Las Vegas.  It is a relatively luxurious place and could rent for a significant amount.  He is considering leasing to his son, who is in a lower tax bracket , to sublease to potential a customer for income.  He is perfectly fine with his son keeping the profit, legitimately.  Does this comply with the law and can he put the tax burden on the son for income.