Lee Mizell and Pearlene Mizell - Page 10

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            and his sons, that the rents were received by petitioner in                               
            connection with an arrangement that provided for petitioner's                             
            material participation in the production of agricultural products                         
            on his property.  Accordingly, the rental income from the                                 
            agricultural leases is included in petitioner's net earnings from                         
            self-employment pursuant to section 1402(a)(1) for each of the                            
            years in issue.                                                                           
                  Because of our construction of the word "arrangement" as                            
            used in section 1402(a)(1), we need not consider whether the                              
            leases, in and of themselves, provided for petitioner's material                          
            participation in the production of agricultural products on the                           
            property.                                                                                 
                  To reflect the foregoing,                                                           


                                                            Decision will be entered                  
                                                      for respondent.                                 



















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