Fred B. and Georgia Elane Berry - Page 5




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            Racking Horse Association’s promotions committee in 1999.  He has                          
            shown and has tried to sell petitioners’ horses at events.                                 
                  On a date not specified in the record, Mrs. Berry asked                              
            Roberts for advice about raising horses and farming.  Roberts                              
            advised Mrs. Berry to breed her horses with higher quality                                 
            horses.  He also advised her to train more of her horses as                                
            Tennessee walking horses.  He advised her to reduce her farm                               
            expenses and to find better ways to market her animals.                                    
                  4.    Operating the Farm and Horse-Breeding Activity                                 
                  Mrs. Berry has managed petitioners’ farm and horse-breeding                          
            activity since 1979.  She supervises the farm’s employees and                              
            does manual labor on the farm.  Before 1995, Mrs. Berry worked                             
            part time for Dr. Berry.  She could schedule her work at the                               
            office to accommodate her work at the farm.  She worked on                                 
            petitioners’ farm and horse-breeding activity 60 to 70 hours per                           
            week in 1995.  Dr. Berry worked on the farm only occasionally.                             
                  Petitioners had one to five employees during each year from                          
            1985 through the year in issue.  The record does not state how                             
            many employees petitioners had at any one time.                                            
                  Mrs. Berry read magazines and journals about horses and took                         
            courses and seminars on breeding at the University of Tennessee                            
            at Murfreesboro.  She learned how to artificially inseminate                               
            broodmares.  She offered this service for a flat fee.                                      








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Last modified: May 25, 2011