Austin L. Mitchell and Rebecca A. Mitchell - Page 4

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          tree reaches maturity.  Black walnut trees also produce edible              
          nuts that may be sold.                                                      
               Glen B. Harris (Harris) has been planting, harvesting, and             
          baling hay on the family farm since 1971.  Harris is petitioner’s           
          brother-in-law, resides near the family farm, and is an                     
          experienced farmer.  Harris worked on the family farm as a result           
          of a two-part arrangement he had with petitioner’s mother.                  
          First, petitioner’s mother hired Harris to perform work on the              
          farm, including haying.  Second, Harris rented the pastures from            
          petitioner’s mother to graze his cattle.                                    
               Petitioners moved into the house on the family farm in                 
          November 1991 to care for petitioner’s elderly mother.  Shortly             
          thereafter, in April 1992, petitioner’s mother passed away, and             
          petitioner inherited the family farm.  Petitioner and Harris                
          adopted a two-part barter arrangement with respect to Harris’s              
          farming activities on the family farm after the inheritance.                
          Harris could continue to hay on the family farm at his own                  
          expense and could keep all the hay harvested in exchange for                
          taking general care of the land.  Also, Harris could graze his              
          cattle on the family farm pasture land in exchange for liming and           
          fertilizing the hayfields.                                                  
               Petitioner and Harris changed these arrangements in 1999.              
          Petitioner and Harris changed the haying arrangement to “custom             
          baling on the shares.”  Custom baling on the shares is a common             






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