Vincent E. & Judy Bot - Page 3

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          Soon thereafter Mr. Bot entered into an oral agreement to lease             
          the farmland from Mrs. Bot.  When petitioners entered into this             
          oral agreement, petitioners expected that Mrs. Bot would perform            
          the duties she had been performing in the farming operations.               
               Since Mr. and Mrs. Bot began farming, Mrs. Bot has provided            
          general farming services to the endeavor.  This includes raising            
          livestock, farrowing, nursing, cleaning and moving pigs,                    
          operating machinery in the farm yard and in field work, and                 
          harvesting and bailing crops, on the farm.  She drives a tractor            
          mowing, moving snow, and dragging a disk.  She also drives the              
          bailer tractor.  Mrs. Bot hauls grain to the bins during the                
          wheat harvest.  She drives to town to pick up parts and supplies.           
          Mrs. Bot did not participate in planting, weeding, or spraying              
          crops.  Mrs. Bot worked on the farm approximately 1,862 hours per           
               In 1992, Mrs. Bot entered into a purported Employment                  
          Agreement (Agreement) with Mr. Bot.  The Agreement said Mrs. Bot            
          was to perform various farming services, including raising                  
          livestock, operating machinery, and picking up supplies.  In                
          essence, the Agreement memorialized almost the same duties that             
          Mrs. Bot had been performing since Mr. and Mrs. Bot began farming           
          together.  The Agreement also said Mrs. Bot could participate in            
          her husband's medical insurance and medical reimbursement plans.            

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Last modified: May 25, 2011