- 4 - rider. Dressage riders are rated at different levels from training through grand prix. Petitioner had taken horseback riding lessons once or twice per week for a period of 10 years prior to the year in issue. Some of her lessons were taken from a former Olympic rider. As of the date of trial, she had progressed to the second level of dressage riding. There is nothing in the record that suggests that petitioner's riding, dressage or otherwise, was done on other than a personal, recreational basis. At various times during her life, petitioner owned a total of 5 horses. During 1990, petitioner owned only one horse, which was named Sassy. Sassy was purchased in 1986 at the age of 4 for $10,000. Petitioner acquired Sassy because of her belief that the horse would perform well in dressage riding. Petitioner did not acquire Sassy with the intent to breed her. It would appear that petitioner acquired the horse solely for riding purposes. However, shortly after she purchased Sassy, petitioner decided to breed her. After considering several potential stallions, sometime in the spring of 1987, petitioner decided upon a stallion named Reckless Blade. Petitioner entered into a standard breeding contract with the owners of Reckless Blade and paid a stud fee of $850. In the spring of 1988, as a result of the breeding, Sassy produced a live foal, which was given the barn name of Daisy. The parties stipulated that petitioners incurred actual expenses related to the breeding of Sassy and thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011