Court of Appeals for the Seventh Circuit August 12, 1992, 90-3839 (Ralph C. Buelow v. Commissioner of Internal Revenue)

KANNE, Circuit Judge.

From 1979 to 1983, Ralph Buelow and his family lived on a dairy farm which he owned and operated in Chilton, Wisconsin. His daughter, Bonnie Casper, and her husband lived in another building on the farm. On June 1, 1980, Mr. Buelow executed a “Declaration of Trust,” which purported to create the “Buelow Farms Trust” (trust). Mr.