The petitioners, a married couple, each worked full-time at their respective jobs and also managed three rental properties. On a joint return, losses exceeding $19,000 in each of two years were claimed with respect to the properties. The court held that the petitioners did not satisfy the tests for being a real estate professional. Based on petitioner's logs, petitioner would have had to spend every spare hour working on the rental properties. Accordingly, there was no credible documentation and testimony such that 50 percent test of I.R.C. Sec. 469(c)(7)(B)(i)not satisfied. Bogner v. Comr., T.C. Sum. Op. 2014-53.