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Goodwin v. Commissioner, 75 T.C. 424, 433 (1980), affd. without
published opinion 691 F.2d 490 (3d Cir. 1982).
Respondent developed his position in this case on the basis
of his examination and investigation of petitioners’ returns.
Cf. Powers v. Commissioner, 100 T.C. 457, 473 (1993), affd. in
part, revd. in part and remanded 43 F.3d 172 (5th Cir. 1995).
Other than the information relevant to the qualification of the
property for the CRP contract, petitioners failed or refused to
provide complete information to respondent regarding whether they
were actively engaged in the trade or business of farming during
the years in issue. Some of the factors respondent took into
account in determining that petitioners were not engaged in the
trade or business of farming include: (1) Petitioners had not
engaged in the business of farming prior to their purchase of the
property in 1987; (2) petitioners' only activities with respect
to the property during the years in issue were those undertaken
pursuant to the CRP contract; (3) petitioners planned to start a
cattle operation on the land after the expiration of the CRP
contract; (4) petitioners resided approximately 11 miles from the
property during the years in question; (5) petitioner was
employed in the construction industry and Donna M. Hasbrouck was
employed as a bookkeeper during the years in issue; (6)
petitioner sustained a back injury in 1993 which resulted in his
listing his occupation as "disabled" on petitioners' 1994 tax
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