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During his ownership of parcel 1, in June of 1992,
petitioner purchased an additional 512 acres of unimproved land
in Modoc County (parcel 2) for approximately $145,000. Parcel 2
was near, but not contiguous with, parcel 1. As with parcel 1,
petitioner intended to raise cattle on parcel 2, but he neither
investigated the suitability of the land for grazing nor prepared
any formal business plans for operation of the ranch prior to
making the acquisition.
Then, in 1993, petitioner had fencing installed on parcel 2
and purchased 23 head of cattle from a neighbor. However, while
the cattle were still in the possession of the seller, petitioner
hired a cowboy in June of 1993 to perform an informal grass
survey. When this survey indicated that the grasses on parcel 2
would not support the cattle, and before the animals were placed
on the property, petitioner resold the cattle to the seller at
the same price.
Petitioner also did not graze any cattle on his land in 1994
and 1995. A well was dug on the property during these years,
and, in late 1995, petitioner began removal of sagebrush from the
land. In addition, in November of 1995, a field inventory report
from a United States Department of Agriculture soil
conservationist was obtained. This report identified the soil
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Last modified: May 25, 2011