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Dates Boarding Facility Location
5/91 - 12/93 Portola Valley Training CenterPortola Valley
1/94 - 4/95 Pebble Beach Equestrian CenterPebble Beach
4/95 - 8/95 Portola Valley Training CenterPortola Valley
8/95 - 12/95 Hidden Valley Ranch Hidden Valley
The boarding facility in Portola Valley was a 30-minute drive
from petitioners’ home in San Mateo, California. The boarding
facility in Pebble Beach was a 1.5- to 2-hour drive from
petitioners’ home. Rather than drive to Pebble Beach,
petitioners rented a house near Pebble Beach, California, where
petitioners and their children would stay on weekends they
visited the boarding facility.
Hidden Valley is in southern California and was not near
petitioners home. Nicole recommended to petitioners that they
move their horses from northern California to southern
California. When petitioners moved their horses to southern
California in August 1995, Nicole moved in with her then
boyfriend (and future husband), who, at the time, lived in
southern California.
F. Expenses/Losses/AGI
The total entry fees and show costs reported by petitioners
for the horse activity were as follows:
Category 1991 1992 1993 1994 1995 1996 1997 1998
Entry fees $21,831 $37,396 $79,240 $49,057 $56,168 $882 $91,656 $66,471
Show costs 4,065 22,792 20,991 21,978 28,030 0 0 0
Reimbursements (0) (22,820) (43,851) (30,417) (0) (0) (0) (0)
Total 25,896 37,368 56,380 40,618 84,198 882 91,656 66,471
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Last modified: May 25, 2011