- 6 -
Petitioners’ Operational History
From 1989 through 2001, petitioners acquired around 50 or 60
species of birds and approximately 30 different species of other
animals for breeding. From 1989 through 2001, petitioners spent
more than $1 million on livestock.4
Petitioners purchased animals from dealer/brokers and zoos.
Before purchasing an animal, petitioners often did not
investigate the quality and breeding possibility of the animal.
Mrs. Knudsen purchased two Clydesdale horses without knowing what
the selling price of their offspring would be. She also
purchased breeds that were not suitable for the Kansas climate.
In addition, Mrs. Knudsen purchased animals without receiving any
health information on them. For example, petitioners purchased
from a zoo a bongo that had an implant, which prevented the
animal from breeding.
Petitioners hired employees to help maintain the facilities.
Two of petitioners’ children also helped at ERE, although they
did not always receive wages. Petitioners offered their full-
time employees health insurance benefits. Petitioners withheld
employment taxes and filed payroll tax returns with the Internal
Revenue Service and the State of Kansas. Petitioners required
4During the years at issue, petitioners spent $97,797 on
livestock purchases.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008