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Year Veterinary Expenses
1988 $222
1989 1,304
1990 3,410
1991 1,803
1992 2,434
1993 899
1994 5,322
1995 2,377
1996 1,272
1997 1,382
1998 1,453
1999 2,614
2000 1,731
2001 947
2002 3,101
2003 1,398
There is no discernable pattern to the reported veterinary
expenses that would indicate veterinary costs decreased as a
result of petitioner’s performing some veterinary services on her
own.
Petitioner testified that, in 2001, she switched show
disciplines from western pleasure and trail to dressage because
she perceived a greater demand for dressage horses. Petitioner
presented no evidence that corroborates her perception.
Petitioner did not indicate that her horses were marketed
differently or how the switch in show disciplines would otherwise
affect the profitability of petitioner’s horse activity.
On the basis of the above, we cannot infer that petitioner’s
decisions to halt breeding, perform veterinary services, or
switch show disciplines were made in a manner consistent with an
intent to improve profitability. Petitioner has not shown that
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