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Petitioners did not submit applications to the State of Oregon
for permission to perform the land excavation relating to
construction of the water reservoir until 1988, and permission
was not received from the State of Oregon until September of
1990.
Further excavations and improvements to the water reservoir
were the primary construction project on which petitioners and
his employees worked in 1989.
Rather than rent the numerous pieces of farm equipment and
machinery needed for the various projects that petitioner and his
employees personally undertook on the timber farm, during the
years before us, petitioner traveled occasionally throughout
Oregon and Washington to auctions of used farm equipment and
machinery in order to acquire used equipment for use on the
timber farm. Often, at the time of purchase by petitioner, such
equipment was not operational, and petitioner personally and with
his employees would rebuild and restore the equipment.
In 1985, petitioner purchased a used fire truck for use in
protecting trees on the timber farm from fire. Petitioner
purchased used equipment for harvesting, cutting, and baling hay,
and chain saws and other equipment to cut timber. Petitioner
purchased used machine shop equipment to maintain the machine
shop on the timber farm so that petitioner and his employees
could make, on the property, essentially all repairs to the farm
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