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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:
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Last modified: May 25, 2011