Summary

Robert H. Jackson Farmers Reservoir Irrigation Company v…

This irrigation seems to me to be 'performed by a farmer' and hence, by definition, part of the operation of agriculture. Certainly the agricultural exemption is not lost because farmers pool their capital through a mutual, nonprofit corporation for no other purpose whatever than to carry water to their own arid lands to make it possible to produce crops. The only purpose of the corporate form is to limit individual liability for a project which is subsidiary to each farmer's main enterprise but which is beyond the means or demands of any of them as individuals.
Source: Wikisource

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