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In 1995, Mrs. Berry was a member of the Futurity Breeders
Association, the Amateur Association, the Pleasure Association,
and the Arkansas Racking Horse Association. Mrs. Berry rode a
horse only once or twice in 1995.
Mrs. Berry takes horses to a 9-day racking horse celebration
held at Decatur, Alabama, every September, at which the Racking
Horse Breeders Association selects the world champions for the
year. Mrs. Berry usually enters horses in a 3-to-4-day show at
Shelbyville, Tennessee, a 4-day spring celebration, and some 1-
day horse shows. Mrs. Berry washes, grooms, and clips her horses
and braids their manes for the shows, but she usually does not
show the horses herself. Potential customers see petitioners’
horses at shows.
5. Books and Records for the Farm and Horse-Breeding
Activity
Mrs. Berry kept a disbursement journal and general ledger
for the farm from 1981 through the year in issue. She also kept
records of horses that she bought and sold and the births and
deaths of horses on petitioners’ farm. Petitioners had a
separate bank account for their farm.
6. The Number of Horses on Petitioners’ Farm
Petitioners had the following numbers of horses on their
farm:1
1 Petitioners’ summary states that they had six broodmares
(continued...)
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Last modified: May 25, 2011