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Claire and Jill had participated in since 1987. Prior to 1987,
when Jill and Claire got involved with horses, Mrs. Prieto had no
experience with show jumpers or showing horses. Petitioners told
Jill and Claire if they wanted to participate in horseback riding
and perhaps compete on a high level, then petitioners would start
the horse activity.
B. Startup
Starting in May 1991, petitioners engaged in a horse
activity under the name Fordham Farms that included purchasing,
training, showing, and selling “hunter”, “jumper”, and
“equitation” horses. None of the horses in the horse activity
were held for breeding or bred.
“Hunter” is a category of horse competition that grades each
horse on its form, style, and technique as the horse competes on
a course of multiple hurdles. “Jumper” is a category of horse
competition that grades the horse and rider on their ability to
jump fences cleanly and quickly. The courses have tight turns
and angled fences making the jumps more difficult than those in
the hunter category. “Grand Prix Jumper” is a category of horse
competition that also grades each horse on its ability to jump
fences cleanly and quickly; however, the courses are of a higher
difficulty than in the jumper category (higher fences, multiple
hurdles, etc.). “Equitation” is a category of horse competition
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Last modified: May 25, 2011