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1997 lease was 1 year; it continued in effect year to year until
otherwise canceled.
In 1996, Waterfall Farms acquired 10 cows in order to start
a herd. Mr. Huber, as an employee of Waterfall Farms, was
responsible for the care of the corporation’s livestock.
D. Mr. Huber’s Separate Business Activity
During the years at issue, Mr. Huber (as a self-employed
farmer) farmed properties that were not owned by Waterfall Farms.
These other farms were located 2 to 20 miles from the homestead.
In addition, Mr. Huber worked part time for other employers.
Specifically, he worked for Alexandria Grain and Oil in 1996 and
for Spencer Quarries, Inc., in 1997.
In 1997, Mr. Huber purchased a one-half interest in a race
car. He attended races most Saturday and Sunday nights.
In 1995 and 1996, Mrs. Huber worked full time as a secretary
for the police department of the City of Mitchell, South Dakota,
and part time for Davison County. The Hubers were covered by a
health insurance policy that was obtained through Mrs. Huber’s
employment with the police department. The insurance premium was
paid partly by Mrs. Huber and partly by her employer.
Waterfall Farms reimbursed the Hubers for Mrs. Huber’s share of
the insurance premium.
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