Robert P. Sweet and Dawnielle K. Lawson - Page 6

                                        - 5 -                                         
               Petitioner, from time to time, went to visit his units to              
          perform repairs and maintenance accompanied, occasionally, by his           
          wife.  It was a 785 mile trip each way.  When petitioner traveled           
          to the condominium for repairs and maintenance, he and his wife             
          stayed in one of the units.  One of those trips was to attend the           
          owners meeting in September.  Petitioner attends owners meetings            
          from time to time to "protect my investment".                               
               Petitioner performed other activities related to the                   
          condominium units.  He replied to e-mails, answered the phone to            
          talk to people about the units, updated his online availability             
          calendar, tested and improved his Web site, paid bills, and                 
          handled various banking and oversight matters.                              
               On petitioners' Federal income tax return for 2000, on                 
          Schedule E, petitioners claimed a loss of $17,986 of which                  
          $16,703 is attributable to units 518 and 519.                               
                                     Discussion                                       
               The Court decides this case on the preponderance of the                
          evidence, regardless of the allocation of the burden of proof.              
          Section 7491(a) is therefore inoperative.                                   
          Section 469                                                                 
               Passive Activity Loss Exemption                                        
               If a taxpayer is an individual, the "passive activity loss"            
          for the taxable year shall not be allowed.  Section 469(a).  The            
          term "passive activity loss" means the amount by which "the                 






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