A good farm tax accountant is worth their weight in gold, literally. For the grand total of $380.00 the nice lady at the CPA office in town takes my stack of cancelled checks and assorted and sundry receipts and produces a nice, professional looking federal, state, and county income tax return. That's schedules C, D, E, and F, all the suppliments, taxable bonds, tax exempt bonds, mutual funds, stock trades, real estate, the works. When the IRS wanted to look at my books a few years ago, she handled it. I met with them one time for 15 minutes, and at the end of two years of pouring over 4 years of tax returns I paid her an additional 1000 dollars and the IRS nothing. She is the most valuable business asset I have.
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Today's Featured Article - Third Brush Generators - by Chris Pratt. While I love straightening sheet metal, cleaning, and painting old tractors, I use every excuse to avoid working on the on the electrics. I find the whole process sheer mystery. I have picked up and attempted to read every auto and farm electrics book with no improvement in the situation. They all seem to start with a chapter entitled "Theory of Electricity". After a few paragraphs I usually close the book and go back to banging out dents. A good friend and I were recently discussing our tractor electrical systems when he stated "I figure it all comes back to applying Ohms Law". At this point
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