The Act does not define the term ``farmer.'' Whether an employer is
a ``farmer'' within the meaning of section 13(b)(13) must be determined
by consideration of the particular facts, keeping in mind the purpose of
the exemption. A full discussion of the meaning of the term ``farmer''
as used in the Act's definition of agriculture is contained in
Secs. 780.130 through 780.133. Generally, as indicated in that
discussion, a farmer under the Act is one who engages, as an occupation,
in farming operations as a distinct activity for the purpose of
producing a farm crop. A corporation or a farmers' cooperative may be a
``farmer'' if engaged in actual farming of the nature and extent there
indicated.