Austin L. Mitchell and Rebecca A. Mitchell - Page 5

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          arrangement where one party does all the haying work on another’s           
          land and each keeps 50 percent of the hay.  Petitioner and Harris           
          also changed the pasturing arrangement in 1999.  Petitioner                 
          agreed to pay Harris to lime, fertilize, and maintain fencing and           
          Harris agreed to pay pasture land rental fees to petitioner.  The           
          fees petitioner paid Harris for his services exactly offset the             
          pasture land rental fees Harris paid petitioner.                            
               During October 1999, petitioner selectively harvested his              
          existing timber stand.  This resulted in 62,000 board feet of               
          non-white oak lumber and 8,193 feet of white oak lumber, which              
          generated $7,500 of revenue.  Petitioner consulted a logging                
          expert to advise him which trees to cut.                                    
               Petitioner also spent significant time from 1992 through the           
          years at issue working on the family farm.  Each year, he spent             
          evenings and weekends from mid-April to September performing two            
          kinds of tasks.  Petitioner worked at converting 10 acres of                
          uphill pasture to timber by planting numerous white oak and black           
          walnut seedlings.  Petitioner also worked at weed control in                
          various ways.  He cleared multiflora rose and native thistle from           
          the pasture land and bottom land, and mowed in the converted                
          timber stand to facilitate tree growth.  In general, petitioner             
          enjoyed the hard physical labor he performed on the family farm             
          and believed he might derive health benefits from it as well.               







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