A New York State ALJ has rejected a claim that the petitioners, a married couple, were entitled to claim a deduction in 2009 for expenses incurred in connection with real estate activities, finding the petitioners had failed to establish an exception to the rule generally denying such deductions because they had not established that either of them qualified for the exception to the rule available to a real estate professional. Matter of Alexander & Christina Les, DTA No. 827190 (N.Y.S. Div. of Tax App., Nov. 2, 2017). The ALJ found that the petitioners had failed to establish their claim that Mrs. Les was a real estate professional, concluding there was a lack of credibility in testimony and insufficient evidence on the hours spent related to real estate activities, and that there were inconsistencies between testimony at the hearing and correspondence and other documentary evidence. The ALJ also noted that the petitioners' position as to which spouse qualified as the real estate professional had changed during the course of the audit, since the original audit responses identified Mr. Les, not Mrs. Les, as the real estate professional, and included correspondence in which Mr. Les claimed to manage by himself the whole process of real estate rental in which the couple was engaged.