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fencing, improve the existing barn, build a tennis court,4
rebuild the existing kennel facility and dog runs, and improve
the other existing structures, including paving access roads with
asphalt. Petitioner paid Mr. McCurdy $33,649 for architectural
services in 1998.
The Talmages’ building permits reflected the following
expected costs for doing the work, all of which was to be
completed by June 1999:
Permit No. Item Cost
7703 Barn $120,000
5804 Dog kennel 15,000
6106 Building 294,780
10345 Pole barn, pad,
kennel conversion 80,000
Total 509,780
The Talmages also planned to raise horses and dogs for personal
purposes and to actively farm the land, including raising
vegetables and fruit and harvesting hay to feed their horses.
Petitioner’s dogs included four Irish setters who were family
pets he trained and showed in competitions as a hobby.
The Talmages, upon recommendation by their architect,
retained A.C. Schommer & Sons, Inc. (SSI), as their general
contractor for work on the Rivercliff property. On April 20,
1998, petitioner and SSI entered into a contract to renovate the
original dwelling for $47,801 so that the Talmages could live in
4 Kumiko Talmage was an avid tennis player who participated
in tournaments.
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Last modified: March 27, 2008