Insurance Court rules that land without buildings does not constitute a farm for pension exemption purposes.

The Insurance Court dismissed the applicant's request to amend the Social Security Board's decision regarding pension exemption. The court found that the land in question lacked buildings and therefore did not form a farm or agricultural unit as defined in Section 1 of the Pension Exemption Act. Consequently, the applicant remained ineligible for the specific pension exemption based on farm ownership.