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physical needs, e.g., taking the horses out to pasture, grooming,
feeding, and cleaning out stalls daily, while Mr. Reimer handled
all of the administrative duties, e.g., maintaining farm records,
paying bills, and preparing all tax returns.
During the years in issue, both petitioners worked full-time
outside of their horse breeding activity. Mrs. Reimer worked
with the horses before and after returning from teaching
preschool on weekdays. In a typical week, Mrs. Reimer spent 2 to
4 hours a day maintaining the horses, e.g., cleaning out the
stalls, feeding, grooming, and exercising the horses. During
weekends, Mrs. Reimer would complete all of the barn chores,
spending from 3 to 6 hours on Saturday and Sunday. Mrs. Reimer
testified that she tracked each horse’s “heat cycle” on a
calendar for breeding purposes; however, the calendar was not
provided at trial.
Mrs. Reimer is primarily responsible for training, grooming,
and preparing the horses for show. She rode the horses every day
as part of their exercise and condition training for shows. Mr.
Reimer assisted, on occasion, in preparing the horses for show,
which included warming up or riding the horses, although Mrs.
Reimer exclusively rode the horses during a show. Mr. Reimer
typically assisted Mrs. Reimer about 1 hour per day in the more
labor intensive aspect of horse breeding in addition to the
approximately 10 hours per week of administrative duties.
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