Vincent E. & Judy Bot - Page 6

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          provides that such other person shall produce agricultural                  
          commodities on such land, and that there shall be material                  
          participation by the owner in the production or the management of           
          the production of such agricultural commodities, and there is               
          such material participation by the owner, then the rental income            
          received by the owner pursuant to the arrangement is considered             
          earnings from self-employment.  Sec. 1.1402(a)-4(b), Income Tax             
          Regs.  Such income is characterized as "includible farm rental              
          income".  Id.                                                               
               In determining whether compensation is includable in                   
          self-employment income under sections 1401-1403 such provisions             
          are to be broadly construed so as to favor coverage for Social              
          Security purposes.  Braddock v. Commissioner, 95 T.C. 639, 644              
          (1990).  The rental exclusion in section 1402(a)(1) is to be                
          strictly construed to prevent this exclusion from interfering               
          with the congressional purpose of effectuating maximum coverage             
          under the Social Security umbrella.  Johnson v. Commissioner, 60            
          T.C. 829, 832 (1973).                                                       
               Petitioners contend that the oral lease agreement does not             
          require material participation by Mrs. Bot in the farming                   
          operations.  Petitioners further contend that the rental income             
          that Mrs. Bot received from Mr. Bot was rental from real estate,            
          and therefore should be excluded in determining whether Mrs. Bot            

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