(a) The words ``employed on the same farm'' are accorded their
natural meaning with the usual caution, however, that as in the case of
all other exemptions, the exemptive language is to be construed
narrowly. (See Sec. 780.2.)
(b) Individuals who are considered as ``his parent or persons
standing in place of his parent'' include natural parents, or any other
person where the relationship between that person and a
child is such that the person may be said to stand in place of a parent.
For example, one who takes a child into his home and treats it as a
member of his own family, educating and supporting the child as if it
were his own, is generally said to stand to the child in place of a
parent.
