- 7 -
log, on numerous occasions during the hours of 6 p.m. and 10
p.m., petitioner was engaged in other activities. These hours
are also included in the total hours reported in the log, in
effect duplicating, or double counting the same hours. We accept
petitioner’s claim that he could do more than one thing at any
given time, but any hour within which multiple tasks were
performed should only be counted once.
Accordingly, we find that the disputed hours cannot be
considered hours spent by petitioner performing personal services
in connection with his rental activities. Deducting the disputed
hours from the total hours recorded in the log leaves 1,000
hours. Petitioner performed at least 1,834 hours of services as
an employee of the Department in 1996. Consequently, he did not
perform more than one-half of his personal services during that
year in real property trades or businesses in which he materially
participated. Accordingly, respondent’s determination that
petitioner is not entitled to a deduction for the rental real
estate loss he incurred in 1996 is sustained.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011