Commissioner, T.C.

 -  I enjoy HEMA (historical European martial arts), and taking circus classes. 

And we found that by keeping a dynamic pricing structure where we could offer people the small room for maybe $85/night with no breakfast or a regular room for $135/night with breakfast during off season or if we had several rooms open allowed us the option to capture the Canadian and European tourists who came in off the street and usually wanted the cheapest room they could find.

We do get Europeans visiting, but not as many as I expected. 

My expeditor knows the assistant building commissioner, explained I got the building through foreclosure auction, and the unit was never rented.

At that time commissioner says he would sign off on it. 

One agent who had 2 rental properties claimed they were a real estate professional and the tax court found in her favor Agarwal V Commissioner.

If I were a commissioner I wouldn't even factor that they wanted to buy every house on the block.

The Jefferson county commissioners voted to reimburse me my original investment, but not the interest, as I recall.  

Depending upon whether they are a bank or a trust company, custodians are heavily regulated by the IRS, DOL, and possibly the FDIC, State Banking Commissioner, and the Comptroller of the Currency.