Waterfall Farms, Inc. - Page 1

                                 T.C. Memo. 2003-327                                  


                               UNITED STATES TAX COURT                                


                        WATERFALL FARMS, INC., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                   RODNEY F. HUBER AND POLLY HUBER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 5363-01, 5365-01.      Filed November 25, 2003.            


               Douglas Bleeker, for petitioners.                                      
               Douglas Polsky and Charles Berlau, for respondent.                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  These cases have been consolidated for                 
          trial, briefing, and opinion.  In separate notices of deficiency,           
          respondent determined deficiencies in petitioners’ Federal income           







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