A.J. Fowler, et al. v. United States, No. 08-216, 2009 U.S. Dist. LEXIS 78805 (W.D. La. Sept. 1, 2009)

(plaintiff failed to establish that soybean farming operation conducted for profit; activity appeared to be attempt to shelter income from other sources; lack of business records, activity not conducted in manner substantially similar to legitimate farming operations, no abandonment of unprofitable activities or adoption of new techniques, lack of evidence of substantial time put into soybean farming activity, no evidence of asset appreciation as proof of profit motive, no evidence of success in similar activities, history of income or loss not helpful to plaintiff's position, plaintiff had six-figure income from non-farm passive sources, no evidence of expenses claimed, but plaintiff did have knowledge and expertise in soybean farming; but amount previously abated by IRS was done with knowledge).