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

The issues in this case are as follows:

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

If Mr. Akers is not entitled to the Schedule E 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 ... Log in to view full article.