- 3 - junior high school. Throughout his life, Mr. Haun has enjoyed using horses for, inter alia, roping, including team roping, trail riding, and hog hunting and has participated in various recreational activities involving roping horses, including attending roping horse shows, races, and competitions. Mr. Haun's participation in those recreational activities was reduced somewhat after petitioners started training and selling roping horses (roping horse activity) on the Haughton property some time during 1991. Before petitioners started the roping horse activity in 1991, Mr. Haun consulted with Robert Cook, a lawyer, who advised him to incorporate that activity because of liability concerns. That lawyer referred petitioner to Charles D. Churchill, a certified public accountant, who prepared petitioners' return for 1991. Sometime prior to the years at issue, Mr. Haun also con- sulted with Robert Rich, Jr., a professional horse trainer, about the demand for and the difficulty of finding good horses and with another professional horse trainer, Ben Lolly (Mr. Lolly), about the amounts for which horses with which Mr. Lolly was familiar were bought and sold. Mr. Lolly told Mr. Haun about certain team roping sales that had just started and about the United States Team Roping Championships (USTRC). Two people are needed in team roping, a header and a heeler. The header ropes the horns of the cattle, and the heeler ropes its back feet. As of the time ofPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011