Charles H. Browning, Jr., and Patricia L. Browning - Page 26

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          In response, respondent concedes that petitioners’ evidence as to           
          the subjective beliefs of the parties (petitioners and Howard               
          County) is persuasive on the issue of donative intent.  See supra           
          sec. IV.A.  We take that response as a concession by respondent             
          that petitioners and the county intended a bargain sale; i.e., a            
          part sale part gift.  Certainly, that conclusion is supported by            
          the testimony of petitioner Charles Browning (the $6,000 an acre            
          received for the easement “couldn’t possibly represent the fair             
          market value of the easement”) and Donna Mennitto, administrator            
          of the Program (“It was never the intention of the County to pay            
          the full easement value and we do not believe that we ever did              
          with the information that we had available.”), and, thus, we                
          accept respondent’s concession and so find.  Moreover, we believe           
          that the record supports a finding that, under the Program                  
          generally, at the time petitioners conveyed the easement to the             
          county and before, participants in the Program intended to make a           
          gift to the county by way of a bargain sale of development                  
          rights.  We have the testimony of two participants in the Program           
          as to that point, petitioner Charles Browning and his neighbor,             
          Gene Mullinix.  In addition, Mr. Mullinix, who was a chairman of            
          the board that supervised the Program and served on that board              
          for 10 years, testified that the board that ran the Program never           
          paid “full” fair market value for any easement that it purchased            
          under the Program.  Ms. Mennitto’s testimony as to the procedures           





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