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Prior to the years in issue, Fredrick J. Wuebker
(petitioner) had been farming for approximately 20 years.
Petitioners were joint owners of 258.67 acres of land, including
approximately 214 acres of tillable land. The remaining acreage
was made up of woods, waterways, and land containing
improvements. Petitioners' property contained hilly land, prone
to erosion, on which petitioner had grown various crops including
corn, soybeans, and wheat prior to the years in issue. In
addition, petitioner raised laying hens on petitioners' land as
part of his farming operations.
In 1991, petitioners offered their tillable land for
enrollment in the CRP. Petitioners believed that participation
in the CRP program would be beneficial for their land and that it
would increase the productivity of petitioner's poultry operation
by allowing him to devote more time and efforts thereto.
A CRP contract was executed on behalf of the Commodity
Credit Corporation (CCC) in November 1991. The CRP contract is a
form contract. The CRP contract covered approximately 214 acres
of petitioners' farm (the CRP land). Under the CRP contract, in
order to qualify for the program, the land must "Have been
annually planted or considered planted to an agricultural
commodity in 2 of the 5 crop years, from 1986 to 1990", and it
must be able to be planted to an agricultural commodity and be
predominantly highly erodible.
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Last modified: May 25, 2011