Robert E. and Carloyn S. Holmes - Page 10

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             $2.50 and $4.95 per pound, and the catfish for somewhere                 
             between $1.50 and $2.50 each.                                            
                  Sometime after petitioner stocked the ponds, all of                 
             the fish died due to hot weather.  Petitioner then put                   
             more fish in the ponds and attempted to keep them alive                  
             by pumping cool well water into the ponds.  This was                     
             marginally successful, and in 1990, petitioners were able                
             to harvest some fish which they sold for a total of $525.                
             At some point, however, the pumps failed and a portion of                
             the remaining fish died due to high water temperature.                   
             Petitioner then inserted a pipe connecting the small trout               
             pond to the larger catfish pond to regulate the water                    
             temperature in both ponds.  Petitioner also installed                    
             electric aerators in the ponds to increase the amount of                 
             oxygen in the water, and constructed a deck leading to the               
             middle of the larger pond to transport electricity to the                
             aerators.  Additionally, petitioner purchased and installed              
             a windmill to operate a plunger designed to draw cool water              
             from the ground into one of the ponds.  This plunger system              
             was not operational at the time of trial.                                
                  Petitioners' fish-raising activity was never profit-                
             able.  Petitioners paid a total of $7,190 for improvements               








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