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Commissioner, T.C. Memo. 1996-554 (where average period of
customer use less than 7 days, condominium hotel activity was not
rental activity under section 469(j)(8) and not considered a
passive activity under section 469(c)(2)); Mordkin v.
Commissioner, T.C. Memo. 1996-187.
Respondent maintains that petitioner is not a real estate
professional for 1997 because: (1) Petitioners have not
substantiated through a reasonable means that petitioner
performed more than 750 hours of service in relation to her
rental activities and (2) petitioner’s personal services
performed in her rental activities during 1997 do not exceed the
876 hours that she spent in her practice of law.
With respect to the evidence that may be used to establish
hours of participation, section 1.469-5T(f)(4), Temporary Income
Tax Regs., 53 Fed. Reg. 5727 (Feb. 25, 1988), provides:
The extent of an individual’s participation in an
activity may be established by any reasonable means.
Contemporaneous daily time reports, logs, or similar
documents are not required if the extent of such
participation may be established by other reasonable
means. Reasonable means for purposes of this paragraph
may include but are not limited to the identification
of services performed over a period of time and the
approximate number of hours spent performing such
services during such period, based on appointment
books, calendars, or narrative summaries.
Petitioner kept a daily calendar for 1997 that indicated the
number of visits made to the rental properties, but the calendar
did not quantify the number of hours that she spent on her rental
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