Larry T. Cooper - Page 4

                                        - 3 -                                         
          Stephanie Cooper (Mrs. Cooper), pursued dog breeding and horse              
          barrel-racing activities resulting in losses of $882 and $15,920,           
          respectively.                                                               
               Since she was 2 years old, Mrs. Cooper has enjoyed riding              
          horses.  Mrs. Cooper, who was 38 years old at the time of trial,            
          stopped riding after she graduated from high school and did not             
          resume riding until 1999.  Petitioner’s wages financed his wife’s           
          riding activities.                                                          
               During 2001, Mrs. Cooper was a district director for the               
          National Barrel Horse Association for whom she heard grievances             
          and complaints.  She also applied to be a member of the                     
          Professional Rodeo Riders Society, an affiliation that could have           
          helped her obtain sponsors for her riding activities.  Mrs.                 
          Cooper failed to follow through with the application process.               
               Mrs. Cooper had competition winnings of $1,740.70 during               
          2001.  She also gave free riding lessons to friends,                        
          acquaintances, and fellow competitors.                                      
               Mrs. Cooper did not keep documentation regarding her                   
          activities and time spent in those activities during 2001.                  
               Mrs. Cooper’s 2001 expenses for her horse barrel-racing                
          activities were reported as follows:                                        











Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011