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3. Operation of the Horse Activity
Petitioner worked full time on the horse activity in 1995
and 1996. Petitioners, their employees, or petitioner’s children
cleaned stalls every day in the summers of 1995 and 1996 and at
least every other day in the other months. They fed and watered
each horse twice each day and turned horses out every day. They
usually trained horses each day. The work usually took two
people all day to do. Petitioners paid Amy Stenger $5 an hour to
clean stalls in 1995 and 1996. These payments totaled $840 in
1995.
Petitioners maintained the barn, pastures, fences, arenas,
and equipment. They made many of the improvements themselves to
save money. Mr. Strickland did most of the fencing and
renovation of the barns. He built stables and stalls and
installed rubber mats and automatic waterers in their barn.
Petitioner administered antibiotics, pain killers,
tranquilizers, rhino shots, bandages, topical ointments, and hoof
medications. She assisted her mares with foaling. She first
taught horses to lead by halter, to stand tied, to be handled,
clipped, bathed, and loaded in a trailer. She taught yearlings
to work with a bit, lunge (run in a circle), respond to voice
commands, walk, trot, canter, rove, and reverse. She prepared
them for a saddle and rode them for the first time in the fall of
their yearling year. Petitioner used a slow and very involved
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