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resided.) Petitioners then moved their beehives to Cerritos, but
in 1985, petitioners relocated their beehives back to the Corona
property in response to neighbors’ complaints.
Petitioners’ apiary activities never generated a profit. The
following chart sets forth the revenues and expenses from
petitioners’ apiary activities between 1992 and 1996:
Year Revenue Expenses
1992 $265 $26,153
1993 470 21,121
1994 0 18,112
1995 400 23,768
1996 945 16,739
The record does not reveal the revenue and expenses from
petitioners’ apiary activities prior to 1992.
Petitioners’ Tree-Farming Activities--Rojo International
In 1983, while attending the Los Angeles County Fair,
petitioners visited a booth manned by the California Macadamia
Society (the Macadamia Society), and inquired as to the feasability
of raising macadamia trees on their Corona property. They joined
the Macadamia Society and attended meetings in order to learn about
the care and cultivation of macadamia trees; petitioners hired the
president of the Macadamia Society as a consultant. She made
specific recommendations as to the type of macadamia trees that
should be planted on petitioners’ Corona property.
Relying upon these recommendations, in 1984, petitioners
planted 300 ungrafted macadamia trees on their Corona property.
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