Richard J. and Melodie D. McKeever - Page 10




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                  Petitioners showed their horses and rode in parades during                           
            the years at issue.  In 1991 and 1992, respectively, petitioners                           
            paid the Paso Fino Horse Association $853 and $1,703 for                                   
            advertising, sponsorship, registration, and other show-related                             
            expenses.  The record does not reflect the amount spent on those                           
            activities in 1993.  Petitioners kept videotapes of their horses                           
            competing in various shows.  Petitioners’ horse show videos,                               
            through and including the years at issue, are of the following                             
            competitions:                                                                              
                  Year                 Show                         Horse(s) Shown                     
                  1988        West Coast Championships              Chispa Nuac                        
                              Los Angeles Equestrian Center         Flint Oak Aura                     
                              Santa Barbara                         Chispa Nuac                        

                  1989        Paso Fino National                    Flint Oak Aura                     
                              Ventura All Breed                     Adelita LaCe                       
                              Scottsdale All Breed                  Dulcinea del Rey                   
                                                                    Chispa Nuac                        
                              Santa Barbara                         Dulcinea del Rey                   
                                                                    Bernardita LaCe                    
                              West Coast Championship               Dulcinea del Rey                   
                  1990        National Championship                 Flint Oak Aura                     
                  1991        Springbreed Classic                   Flint Oak Aura                     
                              West Coast Championship               Flint Oak Aura                     
                                                                    Dulcinea del Rey                   
                  1992        Indio Show                            Flint Oak Aura                     
                              Lancaster Show                        Flint Oak Aura                     
                              West Coast Championship               Flint Oak Aura                     
                  1993        Del Mar National                      Preciosa de Dios                   
                                                                    Anna Maria Bravo                   






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