Many, if not most, have a history or substance abuse.

There is also going to be the substance over form hurdle over who actually owns/manages that property. 

However, IRS considers the form and substance of each deal on a case by case basis to determine whether a dealer transaction has occurred.  

Your problem is that you're writing "nice notes" instead of adhering to the lease agreement.Smoking of any substance - legal or illegal - is not allowed in the rental.

You will need to make sure you have all i's dotted and t's crossed to effect an actual sale.This may be viewed as aggressive by some and just normal by others but depending on how it is set up and how the transaction is handled will determine the substance over form issue with the IRS.

NOT UNDER THE INFLUENCE: I am not now under the influence of alcohol or any other mind-altering substance, nor am I taking medication that would cloud my judgment or make me unable to think clearly. ________ 20.

If so, what was the controlled substance?

Tenant agrees not to place into any drain lines of the Premises any non-approved substances, such as cooking grease, sanitary napkins, diapers, children’s toys or other similar object that may cause a stoppage.

In addition people like this are usually substance abusers and they will inevitably attack or otherwise molest some of the other guests.

You seem to have an apparently biased opinion but have failed to list one true and real reason as to why this would not be beneficial for an owner... you list many grievances and speculations... but nothing of substance and validity.