Charles M. Akers owned a three-bedroom cabin in Alpine, California.

The issues for Mr. Akers in this Tax Court case are as follows:

Is Mr. Akers entitled to a Schedule C or a Schedule E deduction for his $20,258 expenses from renting this cabin?

If Mr. Akers is not entitled to the Schedule E or Schedule C deductions for the rental of the cabin, is the cabin considered a residence of Mr. Akers?

The Rental Arrangement

Mr. Akers contracted with Alpine Resort Rentals (Alpine), a property management company, to rent the cabin. Alpine had the exclusive right to rent the cabin during the year at a commission equal to 35 percent of the rental ... Log in to view full article.