Marvin L. Barmes and Barbara J. Barmes - Page 4




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            also used the Corvette for business errands.  Petitioner drove                             
            the Cadillac to and from the Fritchton residence and 120 Main                              
            Street.                                                                                    
                  3.    Petitioners’ Apartment                                                         
                  In 1994, petitioners had an apartment above the shop at 120                          
            Main Street (the apartment).  The apartment has one room (about                            
            22 by 70 feet) with a double bed, kitchen, television, chest of                            
            drawers, dresser, and couch.  Petitioners sometimes used the                               
            apartment as a kitchen for their employees and as a first aid                              
            room.  Petitioners spent about half of their nights at the                                 
            Fritchton residence in 1994 and about half at the apartment.                               
            C.    Petitioners’ Cattle                                                                  
                  Petitioners owned cattle (the number of which is not                                 
            specified in the record) at the Fritchton property.  When                                  
            petitioner was at the Fritchton property, he fed the cattle.                               
            Petitioners’ son, Greg Barmes, also sometimes fed the cattle.                              
            D.    Petitioners’ Pond                                                                    
                  1.    Condition of the Pond Before 1994                                              
                  The Fritchton property contained a pond which was built                              
            around 1930.  The trees bordering the pond were primarily willows                          
            and also included red cedars, sycamores, and cottonwoods.                                  
                  Petitioners installed a geothermal heat pump in 1984 which                           
            used water in the pond to heat and cool petitioners’ Fritchton                             
            residence and the farmhouse.                                                               






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Last modified: May 25, 2011