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have met, is satisfied with respect to an individual taxpayer
when:
The individual participates in the activity for more
than 100 hours during the taxable year, and such
individual’s participation in the activity for the taxable
year is not less than the participation in the activity of
any other individual (including individuals who are not
owners of interests in the activity) for such year;
Sec. 1.469-5T(a)(3), Temporary Income Tax Regs., 53 Fed. Reg.
5726 (Feb 25, 1988). Generally, participation by an individual’s
spouse is treated as participation by the individual. Sec.
469(h)(5).
The only evidence presented regarding the amount of time
petitioners participated in the rental of the condominium unit is
their own general testimony. Thus, it is difficult to estimate
the exact amount of time petitioners spent at the condominium, as
well as what portion of this time was for business versus
personal purposes. However, it appears that petitioners spent
approximately 2 weeks per year at the condominium--1 week in the
Spring and 1 week in the Fall. Even assuming petitioners spent a
full 8 hours each weekday working on the condominium, this would
amount to only 80 hours per year. The amount of time petitioner
spent in paying condominium-related expenses throughout the year
would have been nominal and would not have amounted to 20 hours
per year. We find that petitioners did not participate in the
activity for more than 100 hours in either of the years in issue.
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