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under overhead wires. Some of the trees are visible from
petitioners' house.
In addition to the cost of the trees, petitioner
incurred costs for herbicide and trimming services. At
trial, petitioner estimated that Christmas trees were
growing on approximately 15 of his 165 acres, but he was
unable to estimate the total number of trees growing on
his property. Petitioner did not harvest or sell any trees
during any of the years in issue but thought that he could
begin harvesting trees approximately 2 years after the time
of trial.
Timber
Sometime between 1986 and 1988, petitioner began
considering the prospect of selling timber located on the
120-acre parcel. Petitioner had obtained some experience
harvesting and selling timber after his father died, when
he sold trees that were growing on his father's land.
Petitioner spent some time during the years in issue
removing dead, crooked, and otherwise unwanted trees and
brush from his property in an attempt to manage the
timberland. However, petitioner did not harvest or sell
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