John P. & Teresa Hennen - Page 3

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               Mrs. Hennen owned the 200 acres in her own name.  She                   
          purchased the 200 acres from her Uncle in 1972.  Mr. Hennen then             
          entered into an oral arrangement to lease the acreage from Mrs.              
          Hennen.  Mrs. Hennen deposits the rent received from her husband             
          in her farm account which is separate from his account.  When                
          petitioners entered into the oral agreement, petitioners expected            
          that Mrs. Hennen would perform the duties she had been performing            
          in the farming operations.                                                   
               Since Mr. and Mrs. Hennen began farming, Mrs. Hennen has                
          provided general farming services to the endeavor.  She bought               
          cattle, loaded cattle, and vaccinated cattle.  She cleaned shop.             
          She also sprayed weeds, picked up parts, unloaded grain, and                 
          drove a tractor.  In addition, Mrs. Hennen performed the farm                
          bookkeeping.  Mrs. Hennen carried on these duties prior to                   
          renting the land to her husband.  Mrs. Hennen did whatever it                
          took to make the farm run more smoothly and had done so ever                 
          since Mr. Hennen and Mrs. Hennen were married 38 years ago.  Mrs.            
          Hennen worked on the farm approximately 1,000 hours per year.                
               Mrs. Hennen did not participate in making decisions as to               
          the type of crop to plant, nor did she participate in other                  
          management decisions.  Mr. Hennen made the management decisions.             
               In each of the years in issue, Mrs. Hennen entered into a               
          purported Employment Agreement (Agreement) with Mr. Hennen.  The             
          Agreement said that with respect to Mr. Hennen's business of                 

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