Robert Irwin Solomon - Page 4

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          179 property, by definition, means “tangible property * * * which           
          is acquired * * * for use in the active conduct of a trade or               
          business.”  Sec. 179(d)(1).  Whether or not we view petitioner’s            
          farming activity as a trade or business entered into for profit,            
          petitioner’s tractor and fuel tank were not used in that trade or           
               Petitioner testified that he used the tractor to cut the               
          perimeter of the property.  The perimeter of the property had               
          nothing to do with the farming activity.  The cutting of the                
          perimeter was for aesthetic, personal reasons, and, whether it              
          was cut or not, had no bearing on the farming activity.                     
          “It is a fundamental policy of Federal income tax law that a                
          taxpayer should not be entitled to a deduction for ‘personal’               
          expenses, such as the ordinary expenses of everyday living.”                
          Dobra v. Commissioner, 111 T.C. 339, 348 (1998); see sec. 262(a).           
          It is clear that only the 6 acres rented out were used in                   
          petitioner’s farming activity.  Furthermore, it is clear that the           
          tractor and related fuel tank were purchased to maintain the                
          remaining cleared acreage that was kept fallow.  It is obvious              
          that this fallow land was nothing more than curtilage, maintained           
          purely for petitioner’s personal enjoyment.  Therefore, we find             
          that the expenses of purchasing the tractor and fuel tank were              
          personal expenses and are not deductible.                                   

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