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the checks written on petitioners’ joint account during the years
in issue confirms that petitioner’s signature does not appear on
any of the checks written to Showcase Farms, Inc., the Shortinos’
S corporation.22 The Shortinos also testified that they
consulted only with Mr. Rowe regarding the horses. Mr. Shortino
testified that he never saw petitioner’s name listed as an owner
of any of the horses and that petitioner was not involved in the
activity. Mr. Shortino testified that petitioner did not know
Mr. Rowe had purchased the horse trailer, and Mrs. Shortino
testified that Mr. Rowe specifically told her not to tell
petitioner about the horse trailer.
The evidence in the record reflects that petitioner’s
involvement in the farming activity during the years in issue was
minimal and purely social in nature. Other than infrequent
attendance at horse shows to support her son, petitioner’s only
apparent link to the activity is that her name is listed as a
proprietor on the 1987, 1988, and 1989 tax returns. In this
regard, the evidence reflects that petitioner was unaware she was
22No checks from petitioners’ joint account were written to
either Joseph Shortino or Patricia Shortino. Only Mr. Rowe’s
signature is listed on various checks payable to Showcase Farms,
Inc., dated during the years in issue. Additionally, only Mr.
Rowe’s signature is listed on two other checks with memo
notations of “Horse show” and “Stable”. Our review of all the
checks written on petitioners’ joint account reveals that
petitioner’s signature is not listed on any checks which, on the
basis of the payee and the memo notation, indicate payment in
connection with any horse or fish activity.
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