- 3 -
Since 1969, petitioners have owned as many as 20 horses and
as few as five. In 1992, they owned six horses, including two
stallions. Petitioners initially boarded their horses but in
1976 purchased a 17-acre tract on which they built a residence
and have since kept most of their horses. The property includes
a barn that can accommodate six horses, other equine facilities,
and 10 acres of pasture.
Petitioners' horse-related activities were conducted
predominantly by Mrs. Sullivan during 1992. Mr. Sullivan worked
80 to 100 hours per week in his business, Sullivan Money
Management, Inc., during the year and does not ride or show
horses. During 1992, Mrs. Sullivan devoted 6 to 7 hours per day
on weekdays to their horse-related activities and a like amount
of time on weekends when she participated in horse shows. At the
time of trial, Mrs. Sullivan rode in nonprofessional and novice
class shows. Mrs. Sullivan provided most of the manual labor
required in caring for their horses, such as cleaning stables,
without the assistance of hired labor. Petitioners paid third
parties for veterinary, training, and farrier services and, in
1992, they paid a professional trainer to show one of their
stallions in competition. Petitioners have never trained other
people's horses as part of their horse-related activities.
Mrs. Sullivan has had a longstanding interest in horses,
from the time she was 14. She participated in rodeo and hunter-
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011