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did not participate in the 1989 tuna fishing season. We
disagree. The tuna fishing season in Maine begins around June 15
and concludes around September 30; however, the season can be
shortened if the quota of tuna is caught prior to the traditional
end of the season. Mr. Lamb traveled to Africa on June 1, 1989.
When he returned to Maine on July 3, 1989, the quota of tuna for
Mr. Lamb’s permit had already been filled, thereby precluding him
from doing any fishing during the remainder of 1989.
Mr. Lamb testified at trial that July 4 is traditionally
regarded as the date when the Maine tuna fishing season begins in
earnest and that the quota had never been filled this early
before, nor has it since. We conclude that this is a reasonable
explanation for Mr. Lamb’s failure to do any fishing during
1989.5 We also note that Mr. Lamb took steps to change his
fishing permit so that he could avoid this problem in future
years.
(2) The Expertise of the Taxpayer or His Advisers
Mr. Lamb learned how to harpoon tuna in 1958 from
experienced fishermen on Bailey Island in Maine. He successfully
harpooned tuna and built fishing boats until 1982. Mr. Lamb is
obviously an individual with substantial experience and expertise
5We note, too, that since he did no fishing in 1989, Mr.
Lamb refused the advice of his accountant, who advised Mr. Lamb
that he was still entitled to take a depreciation deduction for
the Lu-Joy.
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