Utah Jojoba I Research, William G. Kellen, Tax Matters Partner - Page 21

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               California in terms of irrigation, fertilization and                    
               weed control treatment; (2) to compare the productivity                 
               of plots established with different genetic materials;                  
               (3) determine the variations, if any, as to plant                       
               response of different genetic materials in relation to                  
               #1 above and; (4) to develop sections of Jojoba with                    
               maturation, and above average seed size.                                
          A chart containing a configuration of the field testing to be                
          completed on Utah I's plantation pursuant to the amended research            
          plan was attached.  Pursuant to the amended research plan, all of            
          Utah I's land was to be planted at one time.  In addition, the               
          amended research plan contained no provision for the repetition              
          of any of the purported experiments to average out the influence             
          of any uncontrollable factors such as the weather.                           
               To carry out the objectives of the amended research plan, 3             
          plots of 10 rows of jojoba seed each were to be divided for                  
          purposes of comparing the use of "Roundup" and "Princep" as                  
          herbicide treatments.  In 1983, both "Roundup" and "Princep" were            
          herbicides or weed killers generally available to the public for             
          farming purposes.  The amended research plan also provided for 6             
          subplots of 20 rows each, which would be subjected to various                
          irrigation and fertilization techniques.  The first two subplots             
          were to be irrigated at various levels throughout the growing                
          season, and no fertilizer would be applied to the subplots.  The             
          third and fourth subplots were to be irrigated in the same                   
          fashion but fertilized with "Uran 32".  The fifth and sixth                  
          subplots also were to be irrigated in the same fashion but                   





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