-9-
Ms. Beard also had a political reception and a couple of parties
and family gatherings at petitioner's home during which guests
walked through the conservatory on dates not specified in the
record.
Petitioner contracted with a nursery in Brandenburg,
Kentucky, to grow seedlings for the conservatory until she built
her own greenhouse sometime after Broadmoor Gardens opened in
1993.
Petitioner did not advertise Broadmoor Gardens in 1990 or
1991. She paid $1,530 in 1992, $37,923 in 1993, $11,235 in 1994,
$3,597 in 1995, and $1,719 in 1996 to advertise Broadmoor
Gardens.
Broadmoor Gardens opened on the first of April each year and
closed when visitors stopped coming in mid-to-late fall.
Petitioner obtained a general business license for Broadmoor
Gardens in 1993. She had no business license for the farm. She
had commercial liability insurance for Broadmoor Gardens through
Lloyd's of London because her farm insurance policy did not cover
tourists who visited the gardens.
Petitioner managed both the farm and Broadmoor Gardens.
Petitioner and Ms. Beard had an informal, unwritten joint venture
agreement under which Ms. Beard would share part of any profits
from Broadmoor Gardens in exchange for her efforts.
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Last modified: May 25, 2011