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petitioners through 1990 pursuant to subsequent annual
agreements. Effective for the 1987 crop year, the Calhoun
County ASCS Committee designated 36.3 of petitioners' total
165 acres as "cropland".
Petitioners planted crops on 23.6 acres during 1987,
including 13.6 acres of corn and 10 acres of soybeans.
Petitioners harvested 518 bushels of corn in 1987 but did
not report any gross income from the sale of corn in that
year. Petitioners reported gross income of $459 from the
sale of soybeans in 1987. The record of this case does not
set out the number of bushels of soybeans harvested or the
price per bushel petitioners received. Petitioners also
reported gross income of $3,004 from Government subsidy
payments received in 1987.
In 1988, petitioners participated in the "0-92
program". The ASCS pays a landowner who participates in
this program a specified amount of money per acre per year
in exchange for the landowner's agreement to refrain from
planting crops on anywhere from zero to 92 percent of his
or her total eligible acreage. The record does not
disclose the amount of money petitioners received under the
0-92 program during 1988. However, petitioners reported
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