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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