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Petitioner loves animals. From 1966 to 1984, petitioner
bred English sheepdogs, Yorkshire terriers, and Maltese terriers.
She sold 10 to 15 puppies. Petitioner did not report any income
from this activity on her tax returns for tax years 1978 to 1984.
Petitioner is not a horse trainer and does not have any
formal training in horse breeding. However, she has been
interested in horses since she was 9 or 10 years old. She rode
horses when she was a child.
B. Dressage Competition
Dressage is an Olympic sport which involves training a horse
to do basic movements that are executed in a small arena in front
of a panel of judges. A dressage program is analogous to
compulsory movements in figure skating. Three-day eventing is
also an Olympic sport. It consists of a day each of dressage,
cross country, and stadium jumping.
A dressage horse can start training when it is 3 years old.
A horse can compete in medium level competitions when it is 6 or
7 and in upper level competitions when it is 8 or 9. Dressage
levels are training, first, second, third, fourth, fifth, Prix
St. Georges, Intermediare I, Intermediare II, and Grand Prix.
Dressage competitions award ribbons and prizes such as coats
and coolers but do not offer monetary prizes. Traditional
dressage horses are called "warmbloods", which are a mixture of
European horse breeds and thoroughbreds. The main warmblood
breeding centers were in Europe in 1982.
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Last modified: May 25, 2011