Elizabeth Giles - Page 14

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          and it is the only one of her horses that she will breed in the             
          future.                                                                     
               F.  VT Kartel                                                          
               VT Kartel was a purebred Arabian stallion that was foaled in           
          1990 from the first breeding of Borissa.  VT Kartel experienced             
          medical complications contemporaneously with its birth, and it              
          died in 1991 9 months after its birth.                                      
               VT Kartel was or is registered with the Arabian Horse                  
          Registry of America, Inc., as purebred Arabian horse No. 0449954.           
          Its parents were GoKart and Borissa, both of which at the time of           
          VT Kartel’s registration were registered with the Arabian Horse             
          Registry of America, Inc., but the lineage of which included no             
          other horse that was then so registered.                                    
               G.  Bogaz                                                              
               Bogaz is a purebred Arabian stallion that was foaled on                
          May 19, 1991, from the second breeding of Borissa.  Bogaz is or             
          was registered with the Arabian Horse Registry of America, Inc.,            
          as purebred Arabian horse No. 0468432.  Its parents are Pegaz and           
          Borissa, both of which at the time of Bogaz’s registration were             
          registered with the Arabian Horse Registry of America, Inc., but            
          the lineage of which included no other horse that was then so               
          registered.                                                                 
               Petitioner had Bogaz gelded.  She showed Bogaz from 1992 and           
          2000 at 31 competitions.  Bogaz won one of those competitions but           






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