Steven K. Stoddard and Ellen M. Stoddard - Page 28

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          Accordingly, for 1997 petitioners are subject to the limitations            
          provided in section 280A.                                                   
               Section 280A(c)(3) provides:                                           
                    (3) Rental use.–-Subsection (a) shall not apply to                
               any item which is attributable to the rental of the                    
               dwelling unit or portion thereof (determinated after                   
               the application of subsection (e)).                                    
               Section 280A(e) provides:                                              
                    (1) In general.–-In any case where a taxpayer who                 
               is an individual * * * uses a dwelling unit for per-                   
               sonal purposes on any day during the taxable year                      
               (whether or not he is treated under this section as                    
               using such unit as a residence), the amount deductible                 
               under this chapter with respect to expenses attribut-                  
               able to the rental of the unit (or portion thereof) for                
               the taxable year shall not exceed an amount which bears                
               the same relationship to such expenses as the number of                
               days during each year that the unit (or portion                        
               thereof) is rented at a fair rental bears to the total                 
               number of days during such year that the unit (or                      
               portion thereof) is used.                                              
                    (2) Exception for deductions otherwise allowable.                 
               -–This subsection shall not apply with respect to                      
               deductions which would be allowable under this chapter                 
               for the taxable year whether or not such unit (or                      
               portion thereof) was rented.                                           
               On the instant record, we find that the numerator of the               
          fraction under the limitation imposed by section 280A(e)(1) is              
          zero.  That is because the numerator of that fraction consists of           
          the number of days during 1997 that the Doon Way residence was              
          rented, and we have found that petitioners did not rent the Doon            
          Way residence during that year.  On the record before us, we find           
          that petitioners have failed to carry their burden of proving               
          that the expenses that they claimed for 1997 with respect to the            

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