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Hereford cattle breeding undertaking principally at the Cheatham
Property and at certain other real property owned or controlled
by petitioners, referred to as the Maple Row Hereford Ranch
(Maple Row). It is this undertaking that is at issue in this
case. During the years in issue, the undertaking consisted
primarily of breeding and selling registered horned Hereford
cattle.2 Dr. Burrus employed “natural selection” in the cattle
breeding operations at Maple Row rather than the embryo transfer
technique employed by FBHR, because he believed the former was
more cost effective.
As noted, the Cheatham Property was the principal location
for the Maple Row cattle undertaking. Petitioners also used two
additional properties in Maple Row’s operations, in that cattle
were transported to those properties to graze during the years in
issue. One such property was located in or near the town of
White House, in Robertson County, Tennessee (Robertson Property),
and the other was located in or near the town of Hendersonville,
in Sumner County, Tennessee (Sumner Property).3 The Robertson
2 Petitioners also purchased steer for fattening during
certain years, sold bull semen, and received income from leasing
the tobacco allotments for the Maple Row land.
3 From 1979 through 1989, petitioners undertook farming
operations on the Robertson and the Sumner Properties that
included running steer to eat the grass, selling crops, and
leasing tobacco allotments. Petitioners also generated income by
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