(married couple could not deduct rental real estate losses attributable to two rental properties due to the passive loss rules; husband was emergency room physician and wife operated rental properties that the couple jointly owned and in which wife operated an "Inn" in one of them for 260 hours during year at issue; other dwelling rented out on longer term basis that had mildew problem which resulted in lawsuit and lots of legal fees and, ultimately, a settlement; wife did not qualify as a real estate professional; each real estate activity treated as separate activity for purposes of 750 hour test, and time spent on an activity with average rental period of seven days or less not counted for purposes of 750 hour test regardless of whether taxpayer materially participating; court follows rationale of Bailey v. Comr., T.C. Memo. 2001-296 (unrelated case)).