I've told you repeatedly that it's not personal use. How could it be? He hasn't used the tickets! It doesn't make any sense. He bought some tickets to use, and some to sell. The ones he is going to sell are not personal- this isn't a car we're talking about here, where you can use it and then sell it. They are single-use items. It's one or the other.

As I was trying to give you an example of earlier, but you ducked out-

Scenario A- he buys the tickets, uses some personally. The rest he sells.

Scenario B- his business buys the tickets, and sells some to him for his personal use. Sells the rest.

The economic effect of these 2 scenarios is the same. You've already said Scenario B is a business. Why would the tax code treat them differently when nothing is different in the outcome? When the economic substance is the same, the tax treatment should.be as well.