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veterinarians for services provided to M&S. Campos Horses
occasionally would provide bills and invoices for services
performed, as petitioner requested.
Petitioner did not receive or maintain bills of sale or
purchase records for all of the horses he owned. Petitioner did
not receive or maintain registration documents or transfer
reports to establish the number and identities of the horses he
owned during the years in issue. Petitioner did not consistently
provide a bill of sale to customers who purchased his horses.
The retained copies of bills of sale showed either petitioner or
petitioner and his daughter as the sellers.
Petitioner kept advertising and promotional materials on his
computer. Petitioner prepared flyers and business cards on his
computer advertising Bandits Lucky Doc for breeding. Of the
advertisements that petitioner kept, none of them listed M&S or
petitioner as the seller or breeder of the horse advertised. In
2000, petitioner used the name “Three Colts West Performance
Horses” to promote a horse on a flyer. In 2001, petitioner
placed three advertisements in Performance Horse Magazine under
his name without reference to M&S.
Petitioner distributed business cards at competitions and
shows in order to advertise Bandits Lucky Doc. M&S did not have
stationery with its own name or logo. Instead, almost all
correspondence was prepared under petitioner’s name or under
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Last modified: May 25, 2011