Dennis L. and Margaret J. Knudsen - Page 7




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          their employees to clock in and out of work, and they maintained            
          an employee training manual.                                                
               Employees mowed the grass, painted, and performed other                
          upkeep at ERE.  The employees generally did not help Mrs. Knudsen           
          care for the animals.  However, Mrs. Knudsen allowed one employee           
          at a time to assist her in caring for the birds.  Mrs. Knudsen              
          typically trained each of these employees for approximately 2               
          weeks.                                                                      
               During the years in issue, insurance for their animals was             
          available to petitioners.  However, petitioners did not insure              
          their animals because it was too costly.                                    
               Mrs. Knudsen acquired the following licenses on behalf of              
          ERE:  Captive-Bred Wildlife Registration--U.S. Department of                
          Interior, Fish and Wildlife Service; Federal Fish and Wildlife              
          Permit; Class B Dealer Permit Under the Animal Welfare Act--U.S.            
          Department of Agriculture (USDA); Federal Fish and Wildlife                 
          Permit--Migratory Birds; Kansas Department of Wildlife and Parks            
          Game Breeders Permit; Nursery Dealer License--Kansas Department             
          of Agriculture; Kansas Rehabilitation Permit.  Several of these             
          licenses were required for petitioners to deal in certain                   
          animals.                                                                    
               In addition to the licenses held by ERE, Mrs. Knudsen joined           
          the following organizations:  International Society of                      
          Zooculturalists (ISZ), Exotic Wildlife Association (EWA), United            







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