Rhett Rance Smith and Alice Avila Smith, et al. - Page 21




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          Jolene Nelson.  Semen was collected from Dual Docs, and he was              
          used for live breeding, resulting in revenue of several thousand            
          dollars.  Dual Docs was entered in competitions and then sold in            
          2004 for $22,500.                                                           
               Rance, sometime in 2001 or 2002, acquired cutting horse                
          reining mares named Mitzi and I Gotta Lotta.  He then determined            
          that they could not be entered into competitions, and he allowed            
          high school girls to ride them in 4-H Club activities and other             
          events.  I Gotta Lotta was sold in 2003 for $6,000 and Mitzi was            
          sold in 2004 for $6,300 for reported gains of $839 and $230,                
          respectively.                                                               
          Zane’s Dog Breeding, Showing and Judging Activity                           
               Zane first became interested in showing dogs after his                 
          parents bought him his first Staffordshire Bull Terrier and took            
          him to a dog show at age 12.  During grade school and high                  
          school, Zane owned and learned to show Staffordshire Bull                   
          Terriers.  By 1995 or 1996, when Zane had substantial experience            
          and had developed a reputation, he began contemplating conducting           
          the dog breeding activity on a much more serious level.  During             
          the years at issue, he was considered a worldwide expert in and             
          primarily focused on Staffordshire Bull Terriers and American               
          Staffordshire Terriers.                                                     
               Zane became a championship show judge in 1985 at age 22, the           
          youngest in recent history, and has judged in shows all over the            







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