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4. 1990
Petitioner did not keep any horses at her residence at Lake
Worth in 1990 and 1991 so she could care for her parents and take
Labrette on the show circuit. In 1990, petitioner allowed a
couple to live at her residence in exchange for their maintaining
it.
a. Temptation
Petitioner boarded Temptation in Lexington, Kentucky, in
1990. Temptation unexpectedly died while there.
b. Labrette
During the 1990-91 season, Chiacchia successfully rode
Labrette in combined training events (dressage, endurance, and
jumping) in an effort to qualify Labrette for 3-day eventing in
the Olympics to be held in Barcelona in 1992. Petitioner
traveled on the competition with Chiacchia. Labrette began horse
trials as a novice and rose to the level of preliminary in 1990.
In 1990, Labrette finished second in the training level at the
Mid-Florida competition. Labrette won the training level with a
very high score at the Groton House in Massachusetts. Labrette
also excelled in competitions at the Third Open Preliminary, the
Open Preliminary at Ledyard Farm, the First Open Preliminary, and
the Genessee Valley Hunt Horse Trial.
5. Typical Daily Routine
Petitioner usually worked 14 to 18 hours a day on her horse
activity in 1988 and 1989. She fed and showered the horses,
checked them for injuries, checked their shoes, drove the tractor
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