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From the appropriate government agencies, petitioners
obtained the permits, licenses, and certifications required to
operate the Inn as a bed and breakfast. Petitioners also
obtained membership in a local bed and breakfast trade
association and in the local chamber of commerce.
In 2000, petitioners’ Inn had 289 separate room rentals from
which petitioners received rental income of $26,476.
Petitioners’ Inn has 5,664 square feet of useable floor
space and consists of three floors -- a main floor, an upstairs
floor, and a basement.
Main Floor
The main floor of petitioners’ Inn consists of a living
room, a dining room, two bedrooms, two bathrooms, a sewing room,
a lobby, a registration area, an office, a kitchen, a laundry
room, and stairs leading to the upstairs floor.
Petitioners and petitioner Sandra Anderson’s parents
exclusively use the two bedrooms, the two bathrooms, and the
sewing room for personal purposes.
The living room and the dining room are used exclusively by
paying guests of the bed and breakfast, and the stairs are used
exclusively in operating the bed and breakfast.
The balance of the main floor (lobby, registration area,
office, kitchen, and laundry room) is used both for business in
operating the bed and breakfast and by petitioners for personal
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Last modified: May 25, 2011