Robert and Joyce Dirkse - Page 4




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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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