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for more than 100 hours during the taxable year, and
such individual's participation in the activity for the
taxable year is not less than the participation in the
activity of any other individual (including individuals
who are not owners of interests in the activity) for
such year;
(4) The activity is a significant participation
activity (within the meaning of paragraph (c) of this
section) for the taxable year, and the individual's
aggregate participation in all significant participa-
tion activities during such year exceeds 500 hours;
(5) The individual materially participated in the
activity (determined without regard to this paragraph
(a)(5)) for any five taxable years (whether or not
consecutive) during the ten taxable years that immedi-
ately precede the taxable year;
(6) The activity is a personal service activity
(within the meaning of paragraph (d) of this section),
and the individual materially participated in the
activity for any three taxable years (whether or not
consecutive) preceding the taxable year; or
(7) Based on all of the facts and circumstances
(taking into account the rules in paragraph (b) of this
section), the individual participates in the activity
on a regular, continuous, and substantial basis during
such year. [Sec. 1.469-5T(a), Temporary Income Tax
Regs., 53 Fed. Reg. 5725-5726 (Feb. 25, 1988).]
Petitioners challenge the validity of section 1.469-
5T(a)(1), Temporary Income Tax Regs., 53 Fed. Reg. 5725 (Feb. 25,
1988), and argue that, in any event, they satisfy that regulation
as well as section 1.469-5T(a)(6) and (7), Temporary Income Tax
Regs., 53 Fed. Reg. 5726 (Feb. 25, 1988).19 According to peti--
19 In their trial memorandum, petitioners argued that petitioner
materially participated in his rental activity at Crestwood
because he satisfies sec. 1.469-5T(a)(5), Temporary Income Tax
Regs., 53 Fed. Reg. 5726 (Feb. 25, 1988). Petitioners do not
advance that argument on brief. Accordingly, we conclude that
petitioners have abandoned it. See Rybak v. Commissioner, 91
T.C. 524, 566 n.19 (1988).
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