Ronald D. Weeldreyer and Suzanne Weeldreyer - Page 7

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            items required in producing, harvesting, and marketing the crops;                           
            (3) to furnish all tools, farm implements, machinery, and hired                             
            help necessary to cultivate and manage the farm; (4) to protect                             
            the crops from injury and waste; (5) to till the land after                                 
            harvesting the crops; and (6) to rotate the crops from year to                              
            year.  Dreyer Farms agreed to furnish all necessary materials,                              
            and the Weeldreyers agreed to supply all necessary labor, to                                
            maintain all fences and other improvements on the farm.                                     
                  2.    Bleeker Enterprises, Inc. and Alfred Tammen Leases                              
                  During 1996 and 1997, Dreyer Farms leased farmland from                               
            Bleeker Enterprises, Inc.6 (Bleeker Enterprises), on a share-crop                           
            basis.  Pursuant to these farm leases, Dreyer Farms received 60                             
            percent, and Bleeker Enterprises received 40 percent, of the                                
            crop.  Mr. Weeldreyer, as an employee of Dreyer Farms, did the                              
            actual farming of the Bleeker Enterprises farm.  The Bleeker                                
            Enterprises farm was located approximately 5 miles from the                                 
            Weeldreyer farm.                                                                            
                  In addition to leasing the Bleeker Enterprises farm, Dreyer                           
            Farms leased farmland from Alfred Tammen (the Tammen farm) on a                             
            cash-rent basis.7                                                                           




                  6Bleeker Enterprises, Inc., is owned by petitioners’ counsel                          
            (Douglas Bleeker) and his family.                                                           
                  7Mr. Tammen is Mr. Weeldreyer’s cousin.                                               




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