Dale A. Rinehart and Jeana L. Yeager, f.k.a. Jeana L. Rinehart, et al. - Page 8




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          died in 1997.                                                               
               While Doc City was being evaluated, Mr. Rinehart attempted             
          to replace Doc City with another son of Doc Bar.  By that time,             
          however, all of Doc Bar’s sons were too old to be used                      
          effectively in Mr. Rinehart’s breeding program.  Therefore, Mr.             
          Rinehart decided to purchase a grandson of Doc Bar named                    
          Makingyourmark.                                                             
               Makingyourmark was a son of Doc O’lena and Bar Socks Babe.             
          Doc O’lena was the most predominant producing son of Doc Bar, and           
          Bar Socks Babe was one of the top ten producers of cutting                  
          horses.                                                                     
          Horse Breeding Operations                                                   
               Horse breeding is difficult work.  During the years in                 
          issue, Mr. Rinehart:  (1) Mucked (cleaned out) stalls, (2) cut,             
          bailed, and hauled hay, (3) performed minor surgery on his                  
          horses, (4) fixed leaky pipes, and (5) checked the stallions,               
          mares, and foals on a daily basis for injuries and illnesses so             
          that they could be treated immediately.11                                   
               Mr. Rinehart, as part of his planned breeding program,                 
          determined which stallion to breed to which mare approximately 1            
          year in advance.  He based his decisions on the horses’                     
          bloodlines and past breeding performance.                                   


               11  Mr. Rinehart had blood testing equipment on site so he             
          could diagnose and treat illnesses quickly.                                 





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