A 2010 Tax Court case addressed the informality of a father-son farming operation that had been running for more than three decades.1 The gist of the controversy was that the father and son shared the income roughly on a 50-50 basis but the father consistently claimed more than 50 percent of the expenses which were used to offset a profitable accounting practice that, in the years in question, generated an average of $253,365 in Schedule K-1 income.2