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arrangement where one party does all the haying work on another’s
land and each keeps 50 percent of the hay. Petitioner and Harris
also changed the pasturing arrangement in 1999. Petitioner
agreed to pay Harris to lime, fertilize, and maintain fencing and
Harris agreed to pay pasture land rental fees to petitioner. The
fees petitioner paid Harris for his services exactly offset the
pasture land rental fees Harris paid petitioner.
During October 1999, petitioner selectively harvested his
existing timber stand. This resulted in 62,000 board feet of
non-white oak lumber and 8,193 feet of white oak lumber, which
generated $7,500 of revenue. Petitioner consulted a logging
expert to advise him which trees to cut.
Petitioner also spent significant time from 1992 through the
years at issue working on the family farm. Each year, he spent
evenings and weekends from mid-April to September performing two
kinds of tasks. Petitioner worked at converting 10 acres of
uphill pasture to timber by planting numerous white oak and black
walnut seedlings. Petitioner also worked at weed control in
various ways. He cleared multiflora rose and native thistle from
the pasture land and bottom land, and mowed in the converted
timber stand to facilitate tree growth. In general, petitioner
enjoyed the hard physical labor he performed on the family farm
and believed he might derive health benefits from it as well.
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