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Jessica Raneshausen (Raneshausen) and her groom, Julia
Hackensen (Hackensen), stayed for free at petitioners' house at
White Fences while Hackensen was riding for another horse owner
at a dressage derby. Raneshausen had been in the 1964 Olympics
and is a member of the executive committee of the United States
Dressage Federation. Hackensen is a Swedish Olympic rider.
4. Petitioners' Return to Lake Worth
In October 1987, petitioners moved back to Lake Worth. At
that time, petitioner's herd consisted of Temptation, mares
Labrette, Abfahrt, and Donka, four young horses, and one foal by
Temptation. The quality of the two foals by Temptation was far
below petitioner's expectations. She donated three of her horses
(not specified in the record) to a Gainesville, Florida, breeding
program and claimed a charitable contribution deduction of $1,050
for a mare.
F. Petitioner's Horse Activities During the Years in Issue
(1988 to 1990)
Petitioners lived in Lake Worth in 1988 and 1989.
Petitioner did not breed Labrette after 1987 because Labrette was
very athletic, and petitioner thought Labrette would perform well
on the show circuit. Petitioner entered Labrette in shows in the
1989-90 season.
1. Petitioner's Income From Serenity Reins
On April 10, 1989, petitioner agreed to breed Temptation to
a mare for $750. In 1989, petitioner sold Donka for $1,500,
Treasure for $7,900, and Pataplan for $4,300. She also received
$200 for boarding a horse.
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