Harvey J. Davis and Patricia A. Davis - Page 10

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          and 1996, unsuccessful attempts to breed Brigitta La Brisa were             
          made.  Her breeding problem resulted from the fact that she had             
          not been bred for several years when petitioners acquired her.              
          Brigitta La Brisa produced a filly, Spanish Ballerina, in 1998.             
          Petitioners kept Spanish Ballerina, but she has no show record.             
          Petitioners have never shown Brigitta La Brisa.                             
               Petitioners acquired Vendalita for her show potential and              
          her potential use as a broodmare.  Vendalita had not been broken,           
          shown, or bred when petitioners acquired her.  Petitioners have             
          shown Vendalita with some success.  Vendalita has produced two              
          colts, Serrino in 1996, and Brilliant in 1997.  Petitioners gave            
          Serrino to McDannald as part of Vendalita’s purchase price.                 
          Petitioners kept Brilliant, but he has no show record.                      
               In 1993, McDannald advised petitioners to buy an Arabian               
          gelding named Splendante.  Petitioners bought Splendante for                
          $3,000 and showed him with some success.                                    
               In 1995, petitioners acquired an Arabian mare named That's             
          Amore.  They agreed to give her prior owners the right to a foal            
          from Brigitta La Brisa and the right to a foal from That's Amore.           
          Petitioner estimated that those foal rights were worth $3,000 to            
          $4,000 each.                                                                
               Petitioners have shown That's Amore.  Before petitioners               
          acquired her, That's Amore produced two colts, Ligon in 1988 and            

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