George R. and Barbara H. Burrus - Page 11

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          Maple Row’s operations.                                                     
               In addition to their cattle undertaking, petitioners used              
          the Cheatham Property for recreation.  The apartment previously             
          noted allowed for overnight visits.  There were four or five                
          horses on the property that were ridden occasionally by                     
          petitioners and members of their family, but they were not used             
          in Maple Row’s operations.  Petitioners conducted an annual dove            
          hunt and barbecue for about 50 to 75 guests.  Petitioners’                  
          children and grandchildren visited the Cheatham Property during             
          the years in issue at intervals ranging from once per month to              
          once per year depending on their proximity.  Petitioners’                   
          grandchildren would often canoe and fish on a pond located at the           
          Cheatham Property.  Since 1997, petitioners have conducted “Camp            
          Papa” for a week each year during which petitioners’                        
          grandchildren engage in work and recreational activities around             
          the Cheatham Property.                                                      
               During the years in issue, Dr. Burrus attended two                     
          conventions of the American Hereford Association and showed bulls           
          there.  He attended annual meetings of the Western Stock Breeders           
          Convention in Denver, Colorado.  He also was a member of the                
          Tennessee Hereford Association during the years in issue and,               
          prior to the years in issue but not during, had shown Hereford              
          cattle at fairs.                                                            





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Last modified: May 25, 2011