It seems that this article is no longer available from this web site. One can get it other places, but you have to pay for it.
A Tax Primer for Bed & Breakfasts
Submitted by swirt on Wed, 08/12/2009 - 10:44am
This article appeared in the Cornell Hotel & Restaurant Administration Quarterly
Owning and operating a B&B may entail tax benefits but only if the B&B owner is aware of the tax laws, maintains adequate records, and is familiar with common misunderstandings between business owners and the IRS. ... The rest of the article can be found here.
http://cqx.sagepub.com/cgi/content/abstract/37/4/34
(the link is only to the abstract of the article. The article may be purchased from by clicking on "Full Text PDF")
Thanks for pointing that out ... bummer.
I edited the link to go to the source which unfortunately is now only an abstract with the full article requiring purchase.
I have found this to happen when I post articles, and I don't want to post them entirely originally - just a link, but sometimes do and call it the "excerpt" with credit to the author and website. Seems to happen more often than not lately.