S. Clark Jenkins and Mary P. Jenkins - Page 11

               The characterization of a payment for purposes of section              
          162(f) depends on the origin of the liability giving rise to it.            
          Bailey v. Commissioner, 756 F.2d 44, 47 (6th Cir. 1985); Middle             
          Atl. Distribs. v. Commissioner, 72 T.C. 1136, 1144-1145 (1979).             
               Each party provided an expert witness to assist the Court in           
          understanding the workings of the North Carolina Department of              
          Agriculture and the administration of the North Carolina                    
          commercial fertilizer law.                                                  
               Petitioner's expert witness, James R. Stevens (Stevens),               
          developed his expertise during his 41 years of service with the             
          North Carolina Department of Agriculture.  He began his career in           
          1950 as a temporary fertilizer inspector.  He was promoted to               
          chief fertilizer inspector in 1955 and promoted to feed,                    
          fertilizer, and pesticide inspector supervisor in 1965.  In 1974,           
          Stevens was promoted to fertilizer administrator, and he remained           
          in that position until his retirement in December 1991.  Stevens            
          currently works as a consultant to the fertilizer industry.                 
               Respondent's expert witness, Peter T. Hight (Hight),                   
          received a bachelor of science degree in horticulture in 1979 and           
          a master's degree in crop science in 1986, both from North                  
          Carolina State University.  Hight has worked in an agriculture-             
          related field since 1980.  From March 1980 through 1987, Hight              
          served as an agriculture extension agent, conducting numerous               
          field investigations on plant disease and plant nutritional and             
          insect problems.  From January 1988 through October 1991, Hight             

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