J. Michael and Susan Reimer - Page 13




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               Although petitioners have four children, the children have             
          no interest in the horses and do not ride them.                             
          F.   Arabian Horse Shows                                                    
               Petitioners regularly showed their horses in IAHA sanctioned           
          shows and non-IAHA shows.  Only horses that showed and placed in            
          IAHA sanctioned shows received points toward various rankings.              
          Ms. Bak was awarded the Supreme Legion of Merit in 1985,3 Tender            
          Moment was awarded the Legion for Supreme Honor, and Sassafras              
          was awarded the Legion of Merit in 1997.                                    
               Their horses were trained primarily by Mrs. Reimer, as she             
          does not trust her horses to most trainers,4 and have                       
          accumulated an impressive record.  During 1994, Tender Moment               
          placed in 12 separate Arabian horse shows, Sassafras placed in 4            
          separate Arabian horse shows, and Jessica’s Melody placed in 1              
          Arabian horse show.  The “herd” was not shown often in 1993.                
               Through participation in the horse shows Mrs. Reimer was               
          able to associate with the “inner circle of trainers” who worked            
          for wealthy horse owners.  At horse shows, Mrs. Reimer                      
          intentionally warmed up her horses at the same time as trainers             
          with more “political power” and knew many of them on a first name           
          basis.                                                                      


               3    Ms. Bak was the 110th Arabian horse to reach the level            
          of Supreme Legion of Merit.                                                 
               4    However, Mrs. Reimer hired a professional trainer                 
          during 1995 to train Tender Moment.                                         





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