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pass any of the other six tests. Sec. 1.469-5T(a)(7), Temporary
Income Tax Regs., 53 Fed. Reg. 5725 (Feb. 25, 1988)(Test 7).
The standard for Test 7 is not explained in the temporary
regulations; however, the very structure of the regulations
suggests that it will apply only in exceptional circumstances
where the more specific and detailed requirements of the other
six tests are not met. It is possible that the other six tests
may not be met, yet the taxpayer either works full time in the
business, or does all the activities necessary to conduct the
business, even though that is a small amount of work compared to
other businesses in general. See H. Conf. Rept. 99-841, 1986-3
C.B. (Vol.4) 148. It is also true that a taxpayer is more likely
materially participating in an agricultural activity if he is
conducting the activity at or near his primary residence. See S.
Rept. 99-313, 1986-3 C.B. (Vol. 3) 733.
Petitioners lived almost 100 miles from their Limousin
cattle activity, did not perform all of the activities necessary
to the conduct of the activity and did not perform the activity
on a full-time basis. In addition, there was another individual
who was involved on a daily basis with the activity. All of the
facts and circumstances of this case do not show, by a
preponderance of the evidence, that despite not meeting the
requirements of the other six tests, petitioners participated in
the Limousin cattle activity on a regular, continuous, and
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