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gross income from agricultural program payments in 1988 of
$2,537.
In their "Report of Acreage" to the local ASCS office
for 1988, petitioners reported that they held a total of
57.1 acres of "cropland". Petitioners did not plant or
harvest any corn on their property during 1988. However,
petitioners reported gross income from the sale of corn in
1988 of $423. Although petitioners planted oats on 15.3
acres of their property in 1988, they did not harvest or
sell any oats during that year.
A letter from the Calhoun County ASCS office to
petitioner dated July 23, 1989, states that 50.6 of
petitioners' 165 acres was considered "cropland". On or
about July 24, 1989, petitioners signed a contract placing
22.4 acres into the CRP at an annual rental rate of $60 per
acre. This is in addition to the 14.3 acres placed in the
CRP in 1986. A representative of the Commodity Credit
Corporation approved this contract on or about December 13,
1989. This agreement was to be effective from 1990 to
1999.
Petitioners planted corn on 19 acres of their
property during 1989 and harvested a total of 917 bushels.
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