A farmer, A, owned and operated a farm on fifty acres of land. On ten acres he cultivated cotton; on the other forty acres he cultivated grain. In 1958 he placed the ten acres on which he had previously grown cotton into the soil bank conservation program, instituted by the federal government in the Federal Soul Bank Act of 1956, and amended in 1958. He received payment from the program for the retired land.

It was held that the soil bank payments were includible as net earnings from self-employment for Social Security purposes.

See Social Security Ruling (SSR) 61-28.

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