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Additionally, petitioners planted soybeans on 13.1 acres
and harvested 126 bushels. Petitioners did not plant or
harvest any oats during 1989. Although petitioners did not
report any gross income from the sale of corn in 1989, they
did report $2,000 as gross income from the sale of hay and
straw.
Petitioners planted 11.1 acres of corn in 1990,
producing a total harvest of 164 bushels. Petitioners
did not plant or harvest any soybeans or oats in 1990.
Petitioners reported gross income from the sale of corn in
1990 of $2,927. Petitioners did not plant any row crops
on their property during 1991 or 1992, but they reported
gross income of $1,729 from the sale of miscellaneous
livestock and produce in 1991.
The average corn yields for farms in Calhoun County,
Michigan, and petitioners' average corn yields during the
years in issue are as follows:
Average Petitioners' Average
Year Bushels/Acre Bushels/Acre
1987 79.1 38.09
1988 56.9 --
1989 112.1 48.26
1990 119.4 14.78
1991 94.9 --
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