STR Court Cases (Podcast Episode 9)

The “Real Estate Is Taxing” Podcast- Episode 9 dives into a review of guidance related to short-term rental taxation, and when it’s subject to self-employment tax.

Listen To The Episode Here

1965- Delno v. Celebreeze

1967-Rasmussen v. Gardner

1972 - Rev Rul 72-331

1978- Bobo v. Comm’r

1983- Rev Rul 83-139

1986- Hollohan v. Heckler

1987- Woodworth V. Bowen

2013- Morehouse v. Comm’r

2023 - Rogerson v. Comm’r

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