The IRS took a disabled veteran to court over his claim as a real estate professional.
The veteran who owns an apartment house, he lived next door to the building and did all landlord duties. Such as making repairs, hauling trash, communicating with tenants and collecting rents.
He was otherwise unemployed and testified that he spent at least 750 hours during the year materially participating in real estate as a landlord. IRS claimed he fudged his time.
The Court said it took him longer than most to do the tasks because of his age and disabilities. So he can fully deduct rental losses. He is a real estate pro, according to the Tax Court.