Bahas, et ux. v. Comr., T.C. Sum. Op. 2010-115

(taxpayer who was employed as office manager for real estate broker owned and managed rental properties with spouse claimed that rental property activity was non-passive under I.R.C. Sec. 469(c)(7); court disagreed, noting that activities as employee not taken into account - taxpayer must own at least 5% of the business that comprises work of at least 750 hours in a "real property trade or business" - so taxpayer had to meet 750-hour test via only the rental properties; test not satisfied and no grouping election made). 

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