I thought it would be immoral due to the fact that their neighbors who are struggling to make ends meet cannot legally write off their mower, hedger or electricty because they don’t have a home business. It seems like Don is taking advantage of the tax breaks and if he is crafty enough can almost come out tax free.
I can’t speak for all situations, but generally one can only write of the percentage of expenses relevant to business use. So if you work from home, you can’t just use any and all expenses as deductions. You can use a fair percentage, which for electricity, phone, etc may be quite little.
Mowing the lawn would likely only be a ligitimate expense if clients came to visit the home, thereby making it important to have a well tended yard.
BTW if someone is deducting expenses to the point that they pay no tax, they are either dodging tax (which is immoral) or running a non-profitable business. The tax office, or IRS, or whatever, will get onto them, because tax deductions are allowed for income generating activities. If you don’t generate income (and pay tax on such income), you won’t likely by able to claim the deductions.
Anyway, these are matters for tax accountants, who can advise. But if it is a legitimate expense, it’s not immoral.