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from Roy Farms during 1992 and 1993 to cover their business use
of the petitioners' property. Petitioners have offered no
evidence or argument which leads us to conclude that section
280A(c)(6) should be ignored, or is inapplicable to petitioners'
situation in light of these undisputed facts.
In the alternative, petitioners have argued that the $12,000
they received annually as rental income should be excluded from
their gross income pursuant to section 280A(g). Section 280A(g)
provides:
(g) Special Rule for Certain Rental Use.--
Notwithstanding any other provision of this section or
section 183, if a dwelling unit is used during the
taxable year by the taxpayer as a residence and such
dwelling unit is actually rented for less than 15 days
during the taxable year, then--
(1) no deduction otherwise allowable under
this chapter because of the rental use of such
dwelling unit shall be allowed, and
(2) the income derived from such use for the
taxable year shall not be included in the gross
income of such taxpayer under section 61.
Petitioners have the burden of proving their entitlement to
the exclusion found in section 280A(g). Rule 142(a); Welch v.
Helvering, 290 U.S. 111 (1933).
In essence, petitioners argue that the $12,000 received from
Roy Farms in both 1992 and 1993 is properly excludable under
section 280A(g)(2) because their home was not "actually rented"
during the taxable year. It was not actually rented, according
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