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provided her billing service either retired or moved out of the
area.
Petitioner is the manager of the apartment complex in which
she lives. She receives a rent-free apartment in return for
collecting rents, coordinating repairs, and showing vacant units.
In addition, she has received as much as $3,000 in 1 year for
performing certain tasks around the apartment complex, such as
painting and making minor repairs. She devotes approximately 5
hours per week to this activity.
Petitioner first became involved with Appaloosa2 horses
(Appaloosas) as a teenager in the early 1960's while working as
an apprentice to trainer Phil Hansen. Petitioner helped Mr.
Hansen prepare the Appaloosas for shows. Her tasks included
feeding them, saddling them for training, and cooling them down
after workouts. Petitioner did not personally ride the
Appaloosas.
Petitioner has owned and bred only registered Appaloosas
since the age of 15, when she purchased her first registered
Appaloosa. This horse was an older broodmare which had
previously delivered several foals, one of which had been sold to
a person from England. This broodmare delivered several more
foals which were trained by Mr. Hansen. Petitioner paid Mr.
Hansen in part with her earnings from her summer employment. She
2 An Appaloosa is a rugged saddle horse developed in
Western North America from stock of Spanish origin and is
distinguished by its mottled skin and patches of white hair.
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Last modified: May 25, 2011