Thanks, Bob.  I agree with you--no Helicopter!  However, part of me thinks that this home office is a different animal and could still work.  For example, the son or the dad could take the interest expense on Schedule A.  It is the sons primary residence so the son has been taking it.  Also, since this property has only ever showed up on the son's return, that could make a difference.  Lastly, this could be argued that the dad just gave a loan which will be paid back.  If that's the case then the full cost would count.  They did it where the dad is on the title not for tax reasons but for legal reasons, for example.

Intuit references depreciation in their article that is below.  They don't overtly say it can be reimbursed, but it is implied since it is on this article

https://proconnect.intuit.com/articles/home-office-deductions-expenses/

Thoughts?