Tom, it's not really correct to say that farm returns are due March first. The deal is this: Farmers don't have to pay estimated taxes, but only if they file their return and pay their taxes by 3/1. If they miss that date, they're subject to penalties for underpayment of estimated tax. I think the rationale is that farmers typically don't get paid for their crops until late in the year, so they get a break on estimated tax. Now if a farmer wants to pay estimated tax, they can file April 15th just like everybody else.
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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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