Tax Research Problem

RESEARCH PROBLEM

(from South-Western Federal Taxation)
 
Issue:  Do the days spent on repairs at the Smith’s vacation home count as personal use so as to exceed the 14 day personal use limit and cause the property to be a mixed use vacation home instead of primarily a rental?
(Locate the most appropriate I.R.S., court, and/or I.R.C. guidance. Likely, one or more Tax Court Memorandum decisions will be the most appropriate authority for this particular research.)
 
Facts: 
 
Taxpayers Husband and Wife Smith occupied their beach house 38 days and rented it out 49 days in 2019. On 24 of the 38 days either Husband or Wife was working on the substantial repairs needed. Both Husband and Wife were at the beach house on the 24 days with their teenage daughter and son.