Micky1010,
I would like to know what Internal Revenue Code Section you are basing your advice on.
I assume you are referring to deductions allowed to maintain an income producing property. If so, these deductions are allowed as miscellaneous deductions subject to a limitation of 2% of adjusted gross income. Further more any expense related to your spouse or children or the vacation would absolutely not be allowed. So any deduction would be minimal at best.
Since DVC is not an income producing property and the purpose of visiting is for vacation, there are no deductions allowed. And I can guarantee you that the cost involved to you should the deduction be disallowed including tax, penalties and interest would far out way any benefit that you might have derived from taking the deduction.