Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
farming |
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Summary:
The claimant was a 50% owner of 25 head of cattle. The claimant not only was an owner of the cattle, but she also milked the cattle and that milk was sold. Her activity involved in producing the milk from the cows constitutes farming. If the claimant had only had an investment in the cattle, it may be held that she was not farming. But in this case, not only did the claimant own the cattle, but she also produced farm products which were sold. The fact that the claimant works at other places such as the golf course and does the books of the farm does not take away from the fact that she is also self-employed in farming as she is an owner of the cattle and produces farm income.