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In determining whether a dwelling unit is a residence within
the meaning of section 280A(a), section 280A(d)(1) provides in
pertinent part:
a taxpayer uses a dwelling unit during the taxable year
as a residence if he uses such unit (or portion
thereof) for personal purposes for a number of days
which exceeds the greater of--
(A) 14 days, or
(B) 10 percent of the number of days during such
year for which such unit is rented at a fair rental.
We have found that petitioners did not rent the Doon Way
residence during 1997. The Doon Way residence constituted a
“residence” within the meaning of section 280A(d)(1) only if
petitioners’ use of the Doon Way residence for personal purposes
exceeded 14 days during 1997. See sec. 280A(d)(1).
At trial, Ms. Stoddard testified that the Doon Way residence
was petitioners’ primary residence during 1997.15 On the instant
record, we find that petitioners have failed to carry their
burden of proving that their personal use of the Doon Way resi-
dence did not exceed 14 days during 1997. On that record, we
find that the Doon Way residence qualifies within the meaning of
section 280A(d)(1) as petitioners’ “residence” during 1997.
15At trial, Ms. Stoddard also testified that “we were stay-
ing on the boat [Quissett] right after the casualty loss [to the
Quissett]. We had it in the boatyard. We were–-we were being
stalked, and we basically moved out of the house and put it up
for rent.” On the record before us, we find that petitioners
have failed to establish (1) that they did not live in the Doon
Way residence after the Quissett was seized and sold in May 1997
and (2) that during 1997 they owned property in addition to the
Doon Way residence in which they resided.
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