Michael G. Bunney - Page 6

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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