The petitioners (married couple) owned a condominium as a rental property and the husband managed the property. The husband also had a full-time job that was not a real estate trade or business. The petitioners attempted to deduct the loss associated with their rental property, but the IRS disallowed the loss on the basis that the petitioners did not satisfy the real estate professional test. While the husband claimed that he spent 799 hours in the rental activity, he testified that some of his entries in his logs and calendars were inaccurate and some of his testimony was inconsistent. The court also noted that the husband would have to put more hours into the rental activity than he did his full-time job. The court upheld the IRS determination on the basis that the petitioners failed to prove that the real estate professional test had been satisfied. Flores v. Comr., T.C. Memo. 2015-9