Kenneth C. and Elaine Schmidt - Page 3

                                   - NEXTRECORD  -                                    
          production of canning beets * * * on land * * * leased to the               
          Company".                                                                   
               Petitioner grew one beet crop per year in 1991, 1992, and              
          1993.  Pursuant to the terms of the beet contracts, petitioner              
          supplied the farm equipment and labor necessary to produce a beet           
          crop in the years in issue.                                                 
               The following labor was required to produce a beet crop:               
          First, in the fall prior to planting, petitioner would plow the             
          field to "make [the soil] loose for the next spring's                       
          [planting]".  The following spring, petitioner would till and               
          fertilize the soil in further preparation of planting.  Then                
          petitioner would plant and apply herbicide to the beets.  In late           
          spring or summer petitioner would decide whether it was necessary           
          to cultivate the beet crop in order to destroy any remaining                
          weeds.  Occasionally, petitioner would "pick stones" by hand to             
          clear his field.  Finally, in the fall, almost one full year                
          after the initial plowing, petitioner would harvest the beet crop           
          and arrange for its delivery to Dean Foods.  On average,                    
          petitioner worked less than 100 hours per year to produce the               
          beet crop.                                                                  
               Each of the contracts authorized Dean Foods to direct the              
          date or dates on which the beet crop should be planted and                  
          harvested.  The contracts did not suggest dates on which                    
          petitioner should plow and till the soil, apply fertilizer and              
          herbicide, pick stones, or cultivate.  Rather, petitioner made              




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