Sounds like a case of hillbilly probate.  They share ownership (sounds like tenants in common to me) but not income and expenses?  Was there actually money paid by the son to the father for his half?  Maybe, after father gave the son a gift of the same amount?  And how did they arrive at the purchase price?  FMV?  Any gift tax return filed?  Is there a mortgage on the property?  

For farm questions, see Pub 225, which goes into 17 about 13 times.  But they don't have a chapter on Goofy Family Deals.