Harland and Shirley Stonecipher - Page 6




                                         -6-                                          
          did not construct on the ranch any fancy or showy fences or make            
          other improvements that would be indicative of a dude ranch.                
               The cattle petitioners purchased and raised on the property            
          were Brahman crossbreed cattle suited to that part of Oklahoma              
          because of their ability to tolerate rough grazing conditions,              
          because of their thin hides that enabled them to tolerate the               
          Oklahoma heat better than other cattle, and because of their high           
          tolerance for insects and parasites.  Also, Brahman crossbreed              
          cattle have smaller calves, making calving easier.  Petitioners’            
          cattle were not shown at cattle shows.                                      
               Generally, petitioner worked only a limited number of hours            
          on the ranch each week-–an hour or two on weekday evenings and a            
          number of hours on Sundays.  Occasionally, petitioner himself               
          would participate in bulldozing the land and in worming,                    
          dehorning, castrating, branding, and vaccinating the cattle.                
               Since 1987, petitioner has employed on the ranch either one            
          of his sons or another full-time hired hand.  On weekday                    
          evenings, petitioner occasionally would talk to his employed son            
          or to the hired hand about management of the ranch.                         
          Occasionally, petitioner pulled calves out of the cows at calving           
          and brush-hogged (cleared brush from) the land.                             
               The ranch land was fertilized and sprayed for weeds.                   
          Rotational grazing of the cattle generally was not done in this             
          part of Oklahoma, and it was not done on petitioners’ ranch.                






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Last modified: May 25, 2011