The petitioner is a lawyer that also purchased a 1,300-acre farm. The petitioner entered into a crop-share arrangement with a tenant under which the tenant had responsibility for farming decisions. The petitioner spent time during the tax years in issue performing maintenance activities on the farm including cutting vegetation, maintaining fences and shooting wild hogs. Based on the petitioner's reconstructed records, the court was convinced that the petitioner put in more than 100 hours into the activity and that no one else put in more hours than the petitioner. Thus, the petitioner was deemed to materially participate in the activity and the losses from the activity were not limited by the passive loss rules. Leland v. Comr., T.C. Memo. 2015-240.