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to petitioners, because the value of what they received is not
the fair rental value of the dwelling unit.
We note that for purposes of allocating allowable deductions
under section 280A(c), the taxpayer may deduct only those
expenses attributable to the number of days the dwelling unit is
rented at a fair rental value. Sec. 280A(e). However, section
280A(g) contains no requirement that the dwelling unit be rented
at fair rental value for it to be actually rented for purposes of
this subsection, nor can we find any case purporting to impose
such a requirement. Hence, we do not find the lack of a fair
rental value dispositive of whether section 280A(g) works in the
petitioners' favor.3 Examining the language of section 280A(g),
we find that there are other requirements which preclude the
petitioners from benefiting from this provision.
Section 280A(g) requires that the taxpayer's "dwelling unit"
be actually rented for less than 15 days out of the taxable year.
Dwelling unit is defined in section 280A(f)(1)(A) as a "house,
apartment, condominium, mobile home, boat, or similar property,
and all structures or other property appurtenant to such dwelling
unit." (Emphasis added.)
3In any event, petitioners presented no evidence with
respect to the fair rental value of the portion of the dwelling
unit that was rented to Roy Farms. Even if petitioners' argument
had merit, they would not prevail because they failed to meet
their burden of proof with respect to this fact.
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