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did not earn significant amounts of money as a show horse.12
Petitioner sold Bogaz in 2001 for $20,000.
H. Censuous
Censuous was foaled in 2001 from the fourth breeding of
Borissa.
VI. The Showing of Petitioner’s Horses
Petitioner showed Feyras Raehele in 1988 at least once, but
she did not show Feyras Raehele during any other year. From 1988
through 2000, she showed Kart Blanche and Bogaz at a total of 65
competitions, each of which was held by the International Arabian
Horse Association. The specific numbers of times that petitioner
has shown Kart Blanche and Bogaz through 2000 are as follows:
Year Kart Blanche Bogaz Total
1990 2 0 2
1991 0 0 0
1992 0 1 1
1993 6 0 6
1994 7 0 7
1995 5 5 10
1996 3 13 16
1997 2 1 3
1998 2 5 7
1999 3 3 6
2000 4 3 7
Total 34 31 65
12 The record does not indicate the amount of income, if
any, that petitioner has realized from showing Bogaz. Nor does
the record indicate the specific amount of expenses that
petitioner incurred during and as a result of her ownership of
Bogaz, or whether those expenses were greater than or less than
$20,000.
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