-5-
property. They built a warehouse, a ripening room, and added
water pumps. Petitioners also had a large well on the property
that was producing more water than necessary for the lemon trees,
so petitioners also decided to raise catfish. They watered the
lemon trees with refuse or runoff water from the catfish tanks,
but when the catfish venture was unsuccessful, petitioners
abandoned it.
Mr. Bangs decided in 1994 to harvest some lemons. He
decided to harvest less than 4 years after planting the trees
even though he was aware that it would take 10 years before the
trees would fully produce. He also knew that it might stunt the
growth of the trees but he was anxious to see how the lemon
market worked. Petitioners sold these lemons to a packing house
in Rancho Santa Fe and reported $469 of income from lemon sales
in 1994.
Mr. Bangs claimed that he spent 60 to 80 hours per week on
the lemon farming activity, and claimed that petitioners together
spent between 80 to 90 hours per week on the activity. Mr. Bangs
pruned and weeded the tree area, repaired equipment, and did
other activities. Mrs. Bangs did both physical work and kept the
financial records. Petitioners did not employ any outside
employees.
Mrs. Bangs was responsible for the financial records of the
farming activity. The only financial records for the activity,
however, consisted of stacks of receipts. Petitioners did not
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