Mary Ann Tobin - Page 17




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          operated as a joint venture, or that two undertakings may not be            
          one activity just because each does not depend on the success of            
          the other.                                                                  
               Respondent contends that petitioner's farm and gardens are             
          too dissimilar to be one activity, and that petitioner had no               
          business purpose for operating the two undertakings together.               
          Respondent characterizes Broadmoor Gardens as a tourist                     
          attraction and contends that a tourist attraction is clearly                
          separate from a farm.  We disagree.  The taxpayers in Hoyle v.              
          Commissioner, supra, and Sparre v. Commissioner, T.C. Memo. 1980-           
          45, attempted to attract the public to their farms to participate           
          in undertakings they devised in an attempt to supplement their              
          income from traditional farming activities, including guided                
          hunting, a gun club, and crabbing.  In Hoyle v. Commissioner,               
          supra, the taxpayer grew raspberries, soybeans, corn, and grain;            
          guided hunting; boarded horses; raised horses and cattle; bred              
          game birds; had a crabbing venture; raced thoroughbred horses;              
          and participated in agricultural set-asides.  According to Hoyle,           
          those undertakings were one activity for purposes of section 183.           
               This case is like Hoyle v. Commissioner, supra, and Estate             
          of Brockenbrough v. Commissioner, supra, in that petitioner was             
          trying to find sources of revenue from her farm.  It is also                
          similar to cases where we held that horse breeding and other                
          undertakings involving horses were one activity.  See, e.g.,                






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