A resident individual who claimed losses from real estate rental activities did not establish that he qualified as a real estate professional and therefore was held not entitled to deduct the losses for New York State personal income tax purposes. Matter of Michael Strachan, DTA No. 826530 (N.Y.S. Division of Tax Appeals, Feb. 9, 2017). The individual was a full-time employee architect, but he claimed that his job allowed him time to spend more than 750 hours performing real estate services, one of the federal income tax requirements for qualifying as a real estate professional. However, the ALJ concluded the individual’s work logs and his testimony regarding work he allegedly performed for five rental properties were unreliable.