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Nipsey's Sundance, and Rusty's Lady all died in accidents at the
racetrack. The horse Miss Nipsey Ann died after producing a foal.
The horses Ann's Veil and Lexi's Dream developed tendon problems
which ended their racing careers. Ann's Bold Lady fractured her
knee and Super Clan developed a flesh-eating disease. The horses
Pauli's Dream Girl and Moonlight Glory also had their racing
careers diminished by injuries not specified in the record.
Petitioners did not have a written business plan for their
horse breeding or horse racing activities at any time between 1976
and 1996. It has been petitioners' policy, however, to race the
horses that are healthy, retire the females for breeding when they
can no longer compete successfully on the racetrack, and race the
males until they are claimed, sold, or given away. Petitioners have
donated horses to the University of California and to the Sonoma
County Horse Association.
Petitioners did not personally prepare written records of the
income they received from individual race horses or from individual
brood mares for the years 1989 through 1996. This was not
necessary, because the trainers of the race horses maintained
records of the horses' earnings. Professional organizations
maintained records of breeders and owners awards. Statistics for a
particular race horse, including lifetime earnings, the total
number of races entered and the number of wins, places, and shows
are available from professional horse organizations, newspapers,
and racing forms.
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Last modified: May 25, 2011