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Only an owner or operator or tenant of eligible cropland may
enter into a CRP contract. The CRP contract provides that to
qualify for the program, an operator must provide evidence that
he will remain in control of such cropland for the duration of
the CRP contract. The CRP contract listed the operator of the
land as Fred Wuebker, and provided that he was to receive 100
percent of the payments thereunder. The CRP contract listed the
owner of the land as Ruth Wuebker (Mrs. Wuebker).
Petitioner agreed to place the CRP land into the program for
10 crop years; to implement the conservation plan which is part
of the contract; to establish and maintain vegetative cover; not
to engage in or allow grazing, harvesting, or other commercial
use of the crop from the CRP land; and to control weeds, insects,
and pests on the CRP land. The conservation plan, which was
incorporated into the CRP contract, included seeding
recommendations for the CRP land and provided an estimated cost-
share for the plan. The plan provided that once the conservation
practices described in the conservation plan had been
established, petitioner was required to maintain such practices
at no cost to the Government.
Under the CRP contract, the CCC agreed to make "annual
rental payments" to petitioner. The rental rate was set at $85
per acre enrolled in the program. The CCC further agreed to
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Last modified: May 25, 2011