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service to clean between rentals, hiring maintenance people to
perform repairs on the premises, and preparing owner's reports
detailing the income and expenses of the rental.
Petitioners testified that they spent between 170.5 and
193.5 hours every year in various activities relating to the
condominium. This alleged participation consisted of: Cleaning
(39.5-50.5 hours), shopping (8 hours), general maintenance (29-31
hours), travel to and from Ocean City (70-80 hours),2 and
repainting (24 hours). Petitioners purportedly spent an
additional 24 hours in both 1988 and 1990 painting the entire
condominium, and Mrs. Chapin spent 32 hours in 1987 and an
additional 35 hours painting copies of paintings to hang on the
walls of the condominium.3
Petitioners did not maintain a log or other record of their
hours of participation. Petitioners introduced credit card
receipts from restaurants and other commercial enterprises in
Ocean City or the vicinity to corroborate their testimony that
they were in the area seven to eight times a year between the end
of one commercial rental season in September and the beginning of
2 Travel time consisted of seven to eight trips per year
at 5 hours per round trip for both petitioners.
3 Mrs. Chapin was uncertain as to the years in which this
participation occurred.
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