Dorance D. And Helen A. Bolton v. Commissioner of Internal Revenue

COPPLE, District Judge:

This appeal from the United States Tax Court presents a question involving the interpretation of statutes governing deductibility of expenses incurred in the rental of a vacation home. Dorance and Helen Bolton (taxpayers) owned a vacation home in Palm Springs, California. In 1976, taxpayers rented the unit for 91 days, used it personally for 80 days, and left it unoccupied for 244 days. During that year, taxpayers made interest payments totalling $2,854 and paid property taxes of $621. In addition, taxpayers incurred $2,693 in maintenance expenses (excluding taxes and…