Technically, the IRS could pursue the Substance over Form doctine if they believed this was all done for tax avoidance in pre planned steps.

One of my commercial tenants is a substance abuse counseling clinic.  

Pithy [ pith-ee ] SEE MORE SYNONYMS FOR pithy ON THESAURUS.COM adjective: brief, forceful, and meaningful in expression; full of vigor, substance, or meaning; terse; forcible: a pithy observation."

No substance!!!

"The lady doth protest too much, methinks" If you have anything of substance to add to this discussion and show the flaws in the logic or arguments I present to support my position, please don't hesitate to tag me.  

I was confronted with a community living in real poverty, substance abuse, and general neglect for their well being.

If they continue smoking, you'll have to put up with it until their lease is over.In the future, make it clear that smoking of any substance is forbidden inside any structure, including garages, storage sheds, etc.

Despite paying a substantial fee, I found that beyond basic instructional videos and repetitive weekly calls, there was little substance to aid my learning.

It was discussed in one of the lender earning call but I still can't get the substance how they able to change the books. 

Tenant shall not allow any sweepings, rubbish, sand, rags, ashes, bones, grease, or other substances to be thrown or deposited therein.