Rodney W. Taras and Linda K. Taras - Page 5

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          birth; in 1994 or 1995, Traders K suffered internal injuries                
          related to complications with an unborn foal; and Tekla Tekla Two           
          and Captain Konik developed leg and knee problems.                          
               Sometime in 1981, in an effort to obtain information on                
          breeding race horses, Mr. Taras contacted Mr. Tom Regal and Mr.             
          Paul Mills, who each had experience in breeding horses.  Mr.                
          Regal and Mr. Mills both owned ranches in Pennsylvania, where               
          each had his own breeding operation.  Petitioners also joined the           
          Pennsylvania Breeders Association and began subscribing to                  
          magazines and publications regarding the breeding of horses.                
               Petitioners hired a number of professionals to assist them             
          in training, boarding, and caring for their horses.  Petitioners            
          hired licensed trainers including:  Ms. Audrey Kraynik, who                 
          trained petitioners’ horses between 1980 and 1981; Mr. Keith                
          Lebaron, who trained their horses in 1982, 1983, 1985, 1989, and            
          1990; Mr. William Summers, who trained their horses for a brief             
          period of time; Mr. Leslie Vegh, who trained their horses in 1991           
          and 1992; and Mr. Rusty Albright, who trained petitioners' horses           
          from 1993 to the time of trial.  These trainers also fed and                
          cared for petitioners' horses during the period they trained                
          them.  Petitioners also hired veterinarians to care for their               
          horses.                                                                     
               Petitioners each spent time working on their horse racing              
          and breeding activity.  Mr. Taras made improvements to the                  






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