A New York State Administrative Law Judge has denied motions made by both the taxpayers and the State Tax Department, each seeking summary judgment on the question of whether the taxpayers were entitled to refunds based on claimed losses incurred in 2012 on properties they owned in New York and Pennsylvania. Matter of Carlton P. and Pooi Stewart, DTA No. 826178 (N.Y.S. Div. of Tax App., Nov. 26, 2014). The ALJ found that, as individual taxpayers, the Stewarts would be entitled to deduct their losses attributable to rental real estate if they “actively participated” in rental activity, which requires them to have owned at least a 10% interest in each property and to have participated in property management decisions. Since their exact interest was unclear, and no facts had been presented by either side to show the Stewarts’ involvement in rental activity, there was insufficient evidence to grant summary judgment, and the matter will be set for a factual hearing.