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dollars” and that Alpha encountered “unusual circumstances” in
constructing the buildings resulting in this cost. These
circumstances, petitioner testified, were due mainly to the need
to construct the buildings in accordance with expert
specifications, the unavailability of “competent tradespeople” in
the locale of the farm, and Alpha’s incurring of tremendous legal
expenses. Petitioner provided no specifics as to the “in excess
of a million dollars” cost. Nor did he provide any specific
dollar amount as to any of the costs attributable to the “unusual
circumstances”.
Petitioner also relies on the testimony of his expert, Jess
A. Salmon. Mr. Salmon testified that the estimated cost of the
buildings was $413,500, without regard to most of the “unusual
circumstances” described by petitioner, and attributed the
estimated cost to the following items, each of which he assumed
was built between 1978 and 1980:
Items Cost
House $81,200
Quarters and office 74,800
Concrete barn 85,700
Steel barn 83,500
Training area 72,800
Hay barn 7,237
Equipment shed 7,163
Manure pit 1,100
Total 413,500
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Last modified: May 25, 2011