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FINE v. UNITED STATES

No. 80-2351.

647 F.2d 763 (1981)

S. Richard FINE, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 4, 1981.

As Amended May 11, 1981.

Attorney(s) appearing for the Case

S. Richard Fine, Chicago, Ill., for plaintiff-appellant.

Steven I. Frahm, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before SWYGERT, SPRECHER and BAUER, Circuit Judges.

SWYGERT, Circuit Judge.

At issue in this appeal is whether under section 280A of the Internal Revenue Code of 1954, as amended, 26 U.S.C. § 280A, a taxpayer who made personal use of his condominium unit for twenty days of the taxable year is entitled to take a deduction for a loss sustained from rental operations when his unit participated in a resort rental pool for 333 days but was rented to resort guests for only 149 days. We hold that section 280A bars the...

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