The petitioner owned rental properties and materially participated in their operation. The petitioner also worked full-time in his company, ABS Glass. Included on the petitioner’s Schedule C was NAICS Code No. 811120, “Automotive, Paint, Interior, and Glass Repair.” The petitioner incurred over $45,000 of losses from the real estate activities which he sought to fully deduct against the substantial income from the petitioner’s proprietorship which exceeded $700,000. The petitioner did not maintain records to establish that he spent more than 750 hours in the rental activities, but claimed that the residential division of his company were services provided in a real estate trade as “construction” or “reconstruction” activities. As such, the petitioner claimed that he qualified as a “real estate professional.” The court disagreed, noting that the petitioner did not code the residential division of his business as 28150 – Glass and Glazing Contractors. Cantor v. Comr., T.C. Sum. Op. 2014-103.