13
the purchase price thereof. Thus, the partnership acquired the
cattle by purchase, and the partnership, therefore, had basis in
the cattle equal to the cost. Sec. 1012.
Respondent next argues that petitioners have failed to
establish when the cattle were placed in service. Petitioners
argue that it is not significant when the cattle were placed in
service if it occurred within the taxable year 1978.
Upon consideration, we are not persuaded by either argument
in its entirety. The majority of the cattle was identified as
bred heifers, meaning these cows had been impregnated. The
average gestation period of cattle is approximately 9 to 10
months.6 There is nothing in the record indicating what happened
to the cattle during the 11 months between the sale by Hoyt &
Sons and the acquisition of the cattle by the partnership for its
breeding operations. However, given the considerable passage of
time, some, if not all, of the bred heifers must have given birth
during this time, and we believe this activity constitutes
characterizes such acceptance as an adoption. See Restatement,
Agency 2d, sec. 104 & comment (a) (1958). For these purposes,
the labels are not significant.
6 The average gestation period for cattle is 284 days, with a
variation range of 260-300 days. See 5 New Encyclopedia
Britannica, Gestation 227 (15th ed. 1993). "It is generally
accepted that courts may take judicial notice of scientific facts
which are commonly known and which may be found in encyclopedias,
dictionaries, or other publications." Mattes v. Commissioner, 77
T.C. 650, 653 n.3 (1981).
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