Estate of Martin, T.C. Memo. 2008-208

(arbitration award of $616,600 as a result of USDA discrimination includable in gross income in year received and startup costs not deductible against amount of award due to lack of substantiation; Schedule F farming deductions also disallowed for lack of substantiation; rental real estate losses limited to $25,000 under I.R.C. §469(i); accuracy-related penalties imposed).