one year but sometimes by reason of study over a period of two or three years.  Some of such decisions had particular reference to 1957, in that either the program was instituted in 1957, or the decision was being made in 1957 such as the following: Claimant decided that with proper fertilization he could alternate corn and beans, both money crops, without the necessity of the five-year rotation plan which would include a couple of years of keeping it in meadow or in oats, clover or alfalfa crop, which does not pay much.  Claimant decided that he could plant the ridges and bottoms in soybeans, a good money crop, for several years in succession.  Claimant tried a new type of mammoth red clover which madehe could accomplish the same thing by letter and telephonic communication with his tenants and the employment of a farmer brother-in-law who lived nearby and who actually visited the farms from two to four times a month during the growing season.  His agent, Denney, reported the conditions he found to the claimant and carried claimant's messages and advice to the tenants.  Claimant's farms were a constant topic of conversation in his household.  He maintained charts on them and studied farm techniques, soil conditions and kept abreast of the weather conditions and completely directed the farming operations.  About the only things he did not do were to personally set foot on the farms at frequent intervals and engage in the physical farming activities, neither of