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WIEGAND v. UNITED STATES

Nos. CV 75-4-GF, CV 75-23-GF.

422 F.Supp. 276 (1976)

Charles J. WIEGAND, Jr. and Anne Catherine Wiegand, Plaintiffs, v. UNITED STATES of America, Defendant. Stephen A. ADASKAVICH and Janel Adaskavich, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Montana, Great Falls Division.

November 24, 1976.

Attorney(s) appearing for the Case

Church, Harris, Johnson & Williams, Great Falls, Mont., for plaintiffs.

Roger M. Olsen, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

OPINION AND ORDER

RUSSELL E. SMITH, Chief Judge.

May those who purchase farms, portions of which have been summer-fallowed at the vendor's1 expense, deduct the reasonable value of the summer fallowing as ordinary business expenses? This case poses that question, and the answer is "no."

In the pretrial order it is agreed that:

Summer fallow is a method of farming utilized by some farmers in areas where the rate...

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