Alva H. Beachy - Page 1

                                       T.C. Memo. 2000-125                                             

                                     UNITED STATES TAX COURT                                           

                                 ALVA H. BEACHY, Petitioner v.                                         
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 21899-97.                      Filed April 10, 2000.                      

                  Alva H. Beachy, pro se.                                                              
                  William W. Kiessling, for respondent.                                                

                                        MEMORANDUM OPINION                                             

                  COUVILLION, Special Trial Judge: Respondent determined a                             
            deficiency of $909 in petitioner's Federal income tax for 1994.                            
                  The sole issue for decision is whether petitioner's earnings                         
            from two trade or business activities and one farming activity                             

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