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Petitioner not only did not “just breed away”; she rarely bred
her horses at all. The record indicates, and we find as a fact,
that petitioner has bred only two of her seven horses that
survived birth, the first in 1988 and the second only four times
in approximately 14 years. Although petitioner attempted to
rationalize the minimal breeding of her horses by testifying that
she endeavored to breed her horses only with “national champions”
in order to improve the value of the foals, she contradicted that
testimony shortly after giving it by testifying that she aimed to
breed her horses either with national champions or with simply
“good horses”. We do not find that all, or in fact any, of the
horses which petitioner used to breed her mares were “national
champions”.
We also are unpersuaded by petitioner’s assertion that her
minimal breeding was due to her belief that the design of the
Falling Water Way property allowed her to breed only one of her
horses at a time. Although the Falling Water Way property has
only four stalls in which to keep horses, petitioner acknowledges
in her reply brief that horses can also be kept in the pens. We
also note that even if the Falling Water Way property did limit
petitioner’s keeping of horses on the property to a maximum of
six, an assumption that the record does not allow us to find as a
fact, she has never owned six horses at one time and she has
never kept more than three horses on the Falling Water Way
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