On Shore Quality Control Specialist, Inc. - Page 3

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               Mr. Carr did not lease the ranch to anyone other than                  
          petitioner.2  However, under the understanding with petitioner,             
          while the record is somewhat unclear, some friends and business             
          acquaintances of Mr. Carr could also hunt on the ranch.3  Because           
          the hunting was on a working cattle ranch, Mr. Hooks notified Mr.           
          Carr prior to each hunt.  In addition, when friends of Mr. Carr             
          were hunting on the ranch, they were required to notify Mr.                 
          Hooks, typically by stopping by the cabin prior to hunting.                 
          Generally Mr. Hooks included them in his hunting plans.                     
               Petitioner was responsible for the cleaning and maintenance            
          of the property and the cabin.  The cabin was somewhat Spartan,             
          but petitioner installed a wood heating stove, refrigerator, and            
          microwave.  Frequently hunters spent the night in the cabin.                
          Petitioner also built and maintained hunting blinds or stands.              
          Generally, petitioner used the ranch on weekends during the                 
          hunting season.  Mr. Hooks would go to the ranch on Wednesday,              
          clean the cabin and stands, and purchase the necessary food and             
          beverages.  The hunters would generally arrive on Friday and                
          leave on Sunday.                                                            



          2  In the past, the ranch had been subject to poaching.  Mr.                
          Carr felt, and history proved, that petitioner's presence on the            
          ranch deterred poachers.                                                    
          3   While Mr. Hooks testified that people other than                        
          petitioner's guests would "come in and hunt on occasion", he also           
          testified that he allowed them to hunt with petitioner's guests.            




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