Mary Ann Tobin - Page 7




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          tobacco.  About that time, petitioner began looking for other               
          sources of revenue to replace tobacco as her main cash crop.                
          Petitioner's farm is located on U.S. Highway 60, which is the               
          main road from Louisville to Owensboro, Kentucky.  She wanted to            
          find a way to use her farm to make money from people using U.S.             
          Highway 60.  She considered many alternatives, such as a                    
          vegetable stand, a recreational vehicle park, a flower cutting              
          garden, a chuck wagon and show, and a petting zoo.                          
               Ms. Beard was experienced in flower gardening and enjoyed              
          arranging flowers and gardening.  Petitioner, however, did not              
          particularly like flowers or gardening.                                     
               Petitioner and Ms. Beard visited some public display gardens           
          in Europe in spring 1985, and in the United States in the late              
          1980's.  Petitioner believed that she could develop a profitable            
          public display garden.  She thought people would pay to see a               
          public display garden like those she and Ms. Beard had seen in              
          other States and abroad because her farm was in a good location             
          and Kentucky had no other similar gardens.  Petitioner also                 
          believed that, if she could attract people to the gardens, they             
          would buy produce from the farm.                                            
               Petitioner had no income from Broadmoor Gardens in 1990 and            
          1991.  Broadmoor Gardens opened to the public in 1993.  Its                 
          features include:  A display garden and conservatory, including             
          two rose gardens, an all-white "moon" garden, a rock garden with            






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