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The monthly statements generated by TMC during 1991 and 1992
reveal that both or one of the floors of petitioners' unit were
used by 238 different guests during 1991 and by 227 different
guests during 1992. TMC's maintenance records for petitioners'
unit show that petitioners were separately charged for 18 hours
of labor during 1991 and 41 hours of labor during 1992. These
charges were in addition to the 45-percent gross rental fee paid
by petitioners under the management contract. The maintenance
records do not reflect the maintenance staff's work on the
facilities and grounds outside of petitioners' unit.
Based on the record, we find that petitioners have failed to
prove that they participated in the activity of renting their
unit more than TMC's employees during the years in issue. The
record contains only Mr. Rysdahl's biased testimony about the
number of hours TMC's employees devoted to petitioners' unit,
which we do not rely upon without corroboration.4 It is clear,
however, that the front desk staff checked in and out over 200 of
petitioners' guests each year. In addition, the housekeeping
staff inspected and cleaned petitioners' unit after each of their
guests checked out. The frequency with which these services were
required convinces us that TMC's employees devoted a substantial
amount of time to petitioners' unit. We are unable to conclude
4 Although available to Mr. Rysdahl, TMC's business
records of its employees' work hours and assignments were not
made part of the record in this case.
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