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and jumping as a result of having been used in fox hunting and
that had been exhibited in certain horse shows. When he acquired
Moonshadow, petitioner believed that it was a willing jumper. He
planned to train Moonshadow in dressage, jumping, and/or cross-
country riding, although he was aware that such activities would
expose that (as well as any other) horse to a significant risk of
injury. Although petitioner expected to spend around two years
in training a horse such as Moonshadow, he was aware that the
training period could vary depending, inter alia, on the level of
training that it had received prior to the time he purchased it
and the type of training that he chose to provide to it. Peti-
tioner hoped to be able to sell Moonshadow after it was trained.
During the period 1988 through sometime in 1990, petitioner
spent about two-and-a-half to three hours a day, or about 15 to
18 hours a week in riding, exercising, and caring for Moonshadow.
Petitioner spent that time during the mornings when he was not
providing services as a psychologist.
At no time did petitioner investigate or project the price
at which he would have to sell Moonshadow in order to realize a
profit from such a sale. Nor did he contemplate or inquire about
the risks associated with owning a gelding such as Moonshadow if
it were to become lame (i.e., not only could it not continue its
training in, or be used for, any of the activities that peti-
tioner had in mind when he acquired Moonshadow, it also could not
be used for breeding). In fact, petitioner did not become aware
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