OK I am going to masssively disagree with most of what has been said here. 

Others may disagree, but unless and until you're willing to give up everything outside of your spouse/kids and your health, you will likely always fall back to the job.

By and large I'm going to disagree with others and say that there is a good chance you could stand to invest in some updates to the properties to attract better (and longer lasting) tenants.  

By making it more difficult you're less likely to have an attorney go through all the work to collect the moneyI'm not sure if we disagree maybe I just needed to clarify my point

If you disagree with any deductions, you are free to ask the courts for review.Have a blessed day (pronounced go f*** yourself)And then stop communicating with them. 

Do you agree or disagree? 

I disagree with all.

Do you disagree that a hostile act to any of those three would be anything other than catastrophic?

If you do get audited and the tax court disagrees, the penalties could be significant, which you would then come sue me for.Tough call, but I feel like I would want a determination letter from the IRS before filing to be sure.This article seems to infer that most determination letters related to this circumstance have been approved and you would want to make your case under the "environmental" category. http://www.journalofaccountancy.com/issues/2009/no...

College rentals have their own headaches and pluses so decide on that for yourself.The only thing I disagree with is the Temple area.