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deduction otherwise allowable under this chapter shall be allowed
with respect to the use of a dwelling unit which is used by the
taxpayer during the taxable year as a residence.” The plain
language thus mandates that if a dwelling unit is used as a
residence, no deduction is permitted.
For purposes of this rule, “dwelling unit” is defined in
section 280A(f)(1)(A) to include “a house * * * and all
structures or other property appurtenant to such dwelling unit.”
The only exception is for such a unit “used exclusively as a
hotel, motel, inn, or similar establishment.” Sec.
280A(f)(1)(B). “Use as residence” is likewise a defined term; to
wit, a dwelling unit is used as a residence if it is used “for
personal purposes” during the taxable year for a number of days
in excess of the greater of 14 days or 10 percent of the days it
is rented at fair value. Sec. 280A(d)(1). Personal use, in
turn, is deemed to have been made of a dwelling unit for a day if
it is used for any part of the day for personal purposes by the
taxpayer or a family member. Sec. 280A(d)(2). In the case of an
S corporation, the foregoing rules are applied “by substituting
‘any shareholder of the S corporation’ for ‘the taxpayer’”. Sec.
280A(f)(2).
Given these definitions, petitioners’ semantic argument on
this issue devolves into mere sophistry. There is no doubt that
the property at 4627 East Foothill Drive is a “house”. The
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