Lucian T. Baldwin, III - Page 12

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          Granot Loma’s most frequent visitors were petitioners, their                
          children, and other family members.  Other visitors during the              
          years at issue included personal friends, business associates,              
          and pilots.  On several occasions, petitioners’ extended families           
          joined them at Granot Loma.                                                 
               While at Granot Loma, petitioners and their guests                     
          participated in recreational activities such as riding all-                 
          terrain vehicles (ATVs), snowmobiling, skiing, hunting, boating,            
          and fishing.  Petitioners kept two small ATVs at Granot Loma for            
          their children to ride, and three to four full-size ATVs.                   
          Petitioners also kept snowmobiles at Granot Loma.  When                     
          petitioners first purchased Granot Loma, their children were                
          young; the children played, swam, rode on ATVs and snowmobiles,             
          and otherwise participated in normal childhood activities.                  
          Petitioner participated in many activities with his children,               
          and, even on days when petitioner was out hunting or fishing, the           
          family ate meals together and played together in the evenings.              
               Petitioners’ children left toys, bicycles, and clothing at             
          Granot Loma when they returned to Winnetka.  Petitioners used the           
          master suite at Granot Loma as their bedroom and office until               
          they separated.  Mrs. Baldwin left her personal belongings in the           
          master bedroom when she returned to Winnetka.  After his                    
          separation from Mrs. Baldwin in 1990, petitioner spent many                 
          weekends and holidays with his children at Granot Loma.                     

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