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whether she was a real estate professional, because the Lake
Arrowhead property is not “rental real estate” as defined in
section 1.469-9(b)(3), Income Tax Regs. Section 1.469-9(b)(3),
Income Tax Regs., defines “rental real estate” as “any real
property used by customers or held for use by customers in a
rental activity within the meaning of section 1.469-1T(e)(3).”
Section 1.469-1T(e)(3), Temporary Income Tax Regs., 53 Fed. Reg.
5702 (Feb. 25, 1988), states that, except as otherwise provided,
an activity is a “rental activity” for a taxable year, if “during
such taxable year, tangible property held in connection with the
activity is used by customers or held for use by customers”. See
also sec. 469(j)(8). As provided in section 1.469-
1T(e)(3)(ii)(A), Temporary Income Tax Regs., supra, an “activity
involving the use of tangible property is not a rental activity
for a taxable year if for such taxable year * * * [the] average
period of customer use for such property is seven days or less”.
The average period of customer use for the Lake Arrowhead
property was less than 7 days during 1996 and 1997. Thus, the
rental of the Lake Arrowhead property is not a “rental activity”
as defined in section 1.469-1T(e)(3)(ii)(A), Temporary Income Tax
Regs., supra, not “rental real estate” under section 1.469-
9(b)(3), Income Tax Regs., and not included in the election under
section 469(c)(7) to treat all interests in rental real estate as
a single rental real estate activity. See Scheiner v.
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