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Year Purchase Type of Purpose of Physical
Horse Acquired Price Horse Purchase Condition
Santana Sun 1996 $1,500 Gelding
Benjy Bey 1996 300 Gelding
Honey 1996 1,100 Gelding Riding Crippled
Michaela 1996 1,500 Mare Breeding
Angelette 1997 2,000 Mare
Mariah 1998 1,500 Mare Breeding
Supreme Design 1998 3,000 Mare Breeding
Lady 1998 1,500 Pony Riding
Trouble 1998 1,500 Pony Riding
Sheer Energy 1998 Home-foaled Gelding
Khat Ballou 1999 Home-foaled Mare
Doc Wilder 2000 Home-foaled Gelding Riding Crippled
Links Fame 2000 Home-foaled Gelding
Respiratory
River Freedom 2002 800 Gelding Riding Disease
Sabrinakov 2002 500 Mare
Secret Link 2002 Home-foaled Mare
Rico de Angelo 2002 Home-foaled Gelding
Tony Montana 2002 Home-foaled Gelding
Dakota
Catalyst 2002 500 Gelding
Aw Fames
Ovation 2002 5,000 Gelding*
* At trial we asked the parties to include in their posttrial briefs a
schedule detailing purchase, sale, and condition of each of the horses
involved in petitioner’s horse activity. Neither party produced such a
schedule. Information in the schedule here provided is derived from the
record. Some of the dates and amounts indicated are not completely clear in
the record.
During 1996 through 2002, petitioner sold only two of her
horses--each for less than its purchase price. In 2002, Lady was
sold for $750, and Trouble was sold for $750.
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Last modified: November 10, 2007