(farm-related expenses not trade or business expenses; on expectation of inheriting portion of farmland, petitioners (married couple) moved mobile home to property, made portion suitable for building, bought 20 chickens, 2 emus, goat and horse and sold eggs for $1/dozen along with emu feathers; goat soon sold because it was "scary"; electric fencing installed; no books maintained; nearly $20,000 "farming" loss disallowed; husband's primary job was as pilot; no accuracy-related penalty imposed because returns prepared by professional tax preparer).