Lisa,

I appreciate your help with this.

All of the websites I have read say that the rental is required to be reported on Sch. C and is subject to SE tax if the property is rented for an average of 7 days or less AND substantial services are provided.

I haven't seen any websites that say that the rental income is subject to SE tax  if the average stay is 7 days or less and substantial services aren't provided, .

That is strange that you are reading that it is reported on Sch. C and whatever I have read says it is reported on Sch. E as nonpassive income.

Bob,

I haven't been able to find the court case you are referring to. Can you provide a link please?