(Chapter 11 case in which debtors (married couple) owned second and third homes that they tried to rent out; debtors lost money on rental homes and claimed loss deductions against husband's unrelated earnings; court determined that debtors not engaged in renting homes with requisite profit intent and had actually acquired homes for personal purposes and actually used them for family purposes on annual basis; debtors did not rely on rental homes as primary income source; debtors also failed to satisfy 750-hour test under passive loss rules for all years at issue).