shc january 2012

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• SHC • January 2012

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© 2011 Southern States Cooperative, Incorporated. All Rights Reserved. Southern States® and Legends® are registered trademarks of Southern States Cooperative, Incorporated.Triple Crown® is a registered trademark of Triple Crown Nutrition, Incorporated.

Limit 1 bag of Legends® Horse Feed per coupon per customer per visit. Does not include Select, Southern States Brand or Triple Crown® Horse Feed. Original coupon only – coupon may not be mechanically reproduced or altered. Coupon is subject to state and local taxes. Void where prohibited by law. Cannot be applied to a previous purchase. Independent Dealers: send redeemed coupon and copy of sales receipt to: Corporate Marketing - SM, P.O. Box 26234, Richmond, VA 23260. 17500111. EV.

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Dear Doc, I have a really well bred broodmare that I was not able to get pregnant last year. I

was told that she has cysts in her uterus and that she also has in infection in her uterus. Should I give up on her or what should I do?

You have a few options. Whatever option you choose you need to clear up the uterine infection first.

This can probably be done by having the mare’s uterus cultured and biopsied. These lab tests will give you an accurate view of the health of your mare’s uterus. If she doesn’t have too much scar tissue and the infection is caused by a germ that can be killed by an antibiotic or antifungal then you can solve one problem by treating the uterine infection with uterine lavages or flushes and antibiotic infusions. Your veterinarian will decide on which antibiotic to use by reading the antibiotic sensitivity that is done with the culture. Mares with uterine infections are usually treated anywhere from three to five days in a row. You will need to reculture the mare to see if the treatment worked.

Assuming the mare’s uterine biopsy comes back with a grade 2 or better then there are a few things you can do for the cysts. Uterine cysts are a symptom that the uterine lymphatic ducts are not draining well. May people will laser the cysts but if you do not take care of the primary problem of poor lymphatic drainage then the cysts will just be replaced by new cysts. To take care of the primary problem we do a few things. We flush the mare’s uterus with warm lactated ringers solution and give oxytocin after the flush. We also give prostaglandins which will cause the uterus to contract. Along with the western medicine flushes and drugs we use some eastern medicine acupuncture. In eastern medicine poor reproductive ability is caused by a deficiency of “chi” or energy from the kidney. We will acupuncture certain acupuncture points both prebreeding and post breeding in order to stimulate drainage of the lymphatic ducts. We also monitor the mare’s cycle so that we can breed her only once just before ovulation because multiple breedings make the problem worse. Sperm and semen are foreign objects to the mare’s uterus and they set up an inflammatory reaction in the uterus. Most mares clear this reaction on their own but mares

with cysts and other problems have a tough time doing this. Therefore it is very critical to breed this mare to a highly fertile stallion so she will have a better chance of conceiving on one

breeding. You can also use a low dose

insemination technique which further decreases the amount of inflammation caused by the semen. Mares like yours require some extra effort and very

good management of

their reproductive cycle for them to be

able to carry a foal to term. But many times if

you are willing to apply the extra effort you will get a foal from your well bred mare

whereas with normal reproductive practices you might miss getting her in foal again this year. Another option after you get the uterine infection cleared up is embryo transfer. The embryo is flushed from the donor mare on about day seven to a recipient mare and then the cysts are a non issue. Good luck with your mare and I hope you have better luck getting her pregnant in 2012 and have a nice foal in 2013.

Q

A

• SHC • July 2011Page 17 • SHC • January 2012

Southeast Stock Horse - Headland, AL - American Stock Horse Association approved clinic and show to “help you ride a better horse”. Held at the beautiful Southern Cross Ranch in Headland, AL. Ranch Pleasure, Trail, Reining, & Working Cow Horse classes! Visit our website for more details: www.stock-horse.com or Call Joy @ (334) 790-0372, Upcoming shows: February 18-19, more to come for 2012!

February 9, 10, 11, 12, 2012 Martinganza(quarter horse show and NSBA classes) Williamston, North Carolina Con-tact: Martinganza website or Eileen Co-ite ([email protected]) March 2,3,4, 2012 BBHA Spring Fling(Quarter Horse show) Lake Wacca-maw, North Carolina- contact: Gerald Britt( 910-739-3704 or 910-740-6826) or Linda Falls([email protected]) March 23,24,25, 2012 - BBHA CAROLINA MID-

WINTER(quarter horse show) Lake Waccamaw, North Carolina - con-tact: Gerald Britt (910-739-3704 or 910-740-6826) email:[email protected] or Linda Falls email: [email protected] March 15,16,17,18 (quarter horse show) Lexington, Virginia Contact: Dave Hig-gins (434-315-4434) May 25,26,26, 2012 Little River Circuit, Camden, South Car-olina contact: Susan Daniels(email: [email protected])


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• SHC • September 2011


Tax Court Case Emphasizes Importance of Professional AdviceArecent case that seemed to rule correctly

against a taxpayer was the Tax Court decision holding against Sandra J. Brannon of Southwest Texas with regards to her quarter horse breeding activity. [Brannon v. Commis-sioner IRS, TC Memo 2000-76.] The case also denied her depreciation deductions with respect to 4 emus because she was unable to prove she had purchased an interest in them, and so could not show that she had a tax basis in the animals.

Her activ-ity involved six quarter horses with modest Schedule C losses ranging from about $l2,000 to $34,000 per year over an eight-year period. Ms. Bran-non claimed that she was engaged in the activity for profit, but failed to keep accounting records to reflect expenses, profits or losses, although

she maintained a “file folder” in which she “kept receipts.” She calculated her expenses, income and net losses for income tax purposes only and appeared to engage in no strategic planning.

During the years in question she lived with her parents and engaged in horse breeding as a full time activity, holding no other jobs. She never paid rent or subsidized her parents for her living accommodations. She received some financial assistance from her parents as well, which was used to help defray the costs of her horse activity.

She and her father leased a farm located 25 miles from her parents’ residence, and she kept her horses there. The property consisted of a pasture with some trees and a barn.

For the first few years Ms. Brannon focused on raising quarter horses for western, pleasure and halter, and then she decided that her chances for profit would be greater with cutting horses, so she changed her operation to that speciality.

She regularly attended horse shows, was a member of various associations, had busi-ness cards, and advertised in trade journals and newspapers. Her sales of horses, however, were minimal.

Petitioner believed that she could market her horses in Mexico but changed her mind when the Mexican peso declined in value. She attrib-uted her overall losses to the fact that she did not have a sufficient number of broodmares, and that the bloodlines of her horses were not of the qual-ity that were in demand. She thought that her chances of success could be better by switching to cutting horses, and said that she had the goal of producing a $l00,000 horse. However, to do that, she would have to pay breeding or stud fees of about $l0,000, and her finances did not allow her to do that. During the years at issue she paid only $750 for stud fees.

The court felt that Ms. Brannon’s “sole moti-vation for engaging in her activity was her love for horses, dating back to her childhood.” The court seemed influenced by the fact that she de-voted full time to caring for six horses, that she did not have enough money to implement a plan to breed a potentially valuable cutting horse, and she had no educational training or experience in the business of breeding and training horses, nor did she consult any professionals. “She made no studies or consultations with professionals with respect to the business aspect of such an activity. She did not maintain a separate bank account for her activity, and she did not maintain formal books and records,” nor did she make “any effort to change the direction of her operation, although she recognized her need to do so.”

Section 183(a) of the Tax Code provides that if an activity is not engaged in for profit, no deductions attributable to that activity may be allowed. The court felt that Ms. Brannon did not engage in the activity with an “actual and honest objective of making a profit.”

The court noted that the nine factors listed in the IRS Regulations, such as the manner in which the taxpayer carries on the activity, and the expertise of the taxpayer or the taxpayer’s advisers--“are not merely a counting device, where the number of factors for or against the taxpayer is determinative, but rather all the facts and circumstances must be taken into account, and more weight may be given to some factors than to others.” The court felt that her activity was simply not conducted in a businesslike manner, although Ms. Brannon was “dedicated” to the activity. She had no formal or informal business plan, and never sought the advice of experts on how to conduct the activity on a profitable basis. The court also considered a separate emu breeding business that Ms. Brannon engaged in with her father. She had claimed depreciation deductions on four of the birds, but that was dis-allowed because there was no evidence that she

had purchaed any interest in the animals. There was no bill of sale or other evidence to reflect the purchase. Nor was she able to show that she had acquired the emus by gift. The court also allowed a negligence penalty of 20% based on the finding that she “engaged in this activity with the knowledge that it was unrealistic to expect that any profit could be real-ized in the manner in which she conducted the activity.” The court pointed out that she never sought the advice of professionals who could have advised her on what she should do to make the activity profitable. Of course, with her limited budget, it is understandable that she could not obtain substan-tive legal advice on how to operate in accordance with IRS Regulations. My clients who engage me to prepare a tax opinion letter realize that they are investing in legal services that could help them withstand IRS scrutiny should they be audited. The main lesson from the Brannon case is that if you have ongoing losses and are unable to pay for professional advice, you are likely to have your deductions denied if you are audited, plus be assessed a 20% negligence penalty, and that seems to be a fair outcome when compared to many other horse owners who conduct their activity in a more businesslike manner.

[John Alan Cohan is an attorney who has worked in the livestock, farming and horse industries since 1981. He can be reached at 310-278-0203, or by e-mail at [email protected]. His website is JohnAlanCohan.com.]

• SHC • July 2011Page 23 • SHC • January 2012

AQHA 6 year old mare 15.1 Hands, Beauti-ful dark palomino exc. confirmation, strong, fast. Will make good cutting or barrel horse. Doc, wimpy, cash, & blair cee bloddlines. Asking $2,500 obo. Call evening or week-ends 850-997-0582 monticello, florida.

AQHA 8yo black mare 14.2H . “Peppy Nu Playgirl”. Gentle for all ages. Working nice barrel and pole patterns. Tracking calves and has been break-a-way roped off of. No bad habits known. Proven broodmare foaled 2011 black filly by Vestas Legacy. Blood-lines include Freckles Playboy and Peppy San Badger (see pedigree on www.allbreed-pedigree.com). Pictures and video available on request. $3500. call Linda at 601-517-6770 or visit website www.foxhollowfarm.webs.com AQHA 10yo sorrel mare. 15.1H. “ Skip Three Bugs”. Broodmare sound only. This mare was a 1D/2D barrel horse before she fell and chipped a front knee. Sound in pasture, not ridable. Bloodlines include Ima Cool Skip and Three Bars on papers. $500. call 601-517-6770 or visit weesite: www.foxhollowfarm.webs.com. Pedigree can be found on www.allbreedpedigree.com.

APHA 12yo bay/brown solid mare. Cur-rently running 2D times with very limited hauling. “Treasure Believes” is sired by Treasured Too and out of Who Believes In You (TB). She is fast. Currently being hauled to High School Rodeos. $7500. call 601-517-6770 ask for Linda.

APHA 3yo sorrel solid filly. 14,2H. “Njoy The Awesome Ride”. Filly has been saddled, bridled, lounged, hauled, led and tied. She is ready to ride. Her bloodlines on top are Mighty Awesomeand on bottom it goes to Sonny Dee Bar. She has solid comformation and will be atheletic. The only reason she is for sale is that I have too many. $500 as is, price will increase with training. Call 601-517-6770 ask for Linda

AQHA yearlying stallion. Sorrel with blaze. “Vestas Skippin Bruce”. Sire is Vestas Legacy, dam is Docs Skippin Star. This colt is solid built and should mature to 15.2H or taller. He is halter broke,leads and ties. His bloodlines include Dash for Cash, Skippa Star, Doc Bar, Maginolia Bar, Mito Paint, and Leo San. The only reason he is offered for sale is because I have too many. $800.00 call 601-517-6770 ask for Linda

AMHA light gray weanling colt. Has one blue eye and should mature at 32-34”.Handled daily and very sweet. $400 OBO. Dahlonega GA 706-867-9073.

AMHA 2009 Chocolate colt. Has one blue eye and should mature around 32” Handleddaily. He is show quality, driving and stal-lion prospect. Make offer Dahlonega, GA706-867-9073.

AMHR 2009 light grullo filly. One blue eye w/blaze. Mature Approx. 32”. Handleddaily, stocky build, Komoko and Dell Tera bloodlines. Best offer/Trade Dahlonega, GA706-867-9073.

Oustanding 2yo Grey AQHA Gelding, Har-lan, Sugar Bars, Yellow Hankie - same lines as THREE of the horses running barrels at the NFR! In training in Kentwood, Louisi-ana - halter head, great disposition. $3500 obo. Email [email protected] or call 334.300.1772.

Blue Ribbon Show saddle. 15.5 inch seat with silver. The saddle is in very good condition. Asking $2,300. I also have Bob’s show saddle with silver. Asking $1,000. Email [email protected] for photos or additional information. Phone 770.883.9998.

Red Roan Paint Gelding. Gentle Giant. Kid Safe! Hunt Seat/Dressage. Very dis-ciplined and will work under voice com-mands. Has been used as kid’s trail horse, but has won his share of awards in the ring. Registered name is Foxy Little Fox, APHA. 20 yrs old and looks great. For more info, contact Ryker Carter at 912-294-0335 or [email protected].

2003 AQHA stunning Quarter horse mare (dapple gray) “Sterling Slip-pers”. Out of Sterling King Gold “The Ghost” and Cals Two Duce. Beautiful eye catching versatile perfomance mare, great show ring prospect. Has been ridden English, Western, and extensively on trails. Slippers is push button to ride, has great ground manners, is easy to haul, and has no vices. $5,500 Please call Victoria, 678-857-8270 for more information. [email protected]

2006 AQHA gelding, hancock bred, excel-lent ranch/rope/versatility horse!! Lots of cattle work an ranch work done with this guy! He love the cows! Has been to AQHA and USTRC ropings! Along with local jackpots! Big stout handsome horse can pull the barn down!! A must see!!! Has been shown AQHA ranch horse along with ASHA shows and was champion green horse at a ASHA show in October! Asking $10,000 Please email for pics and videos!! [email protected] Call 7705483674

Patsie AQHA mare for sale!! Awesome lesson horse! Used for lessons in horse-manship, roping, barrels, etc... Anyone can ride, very sweet girl! Awesome heel horse has been hauled to jackpots and USTRC ropings! Tons of trail experience and ranch experience! Point and ride, this girl will go anywhere! Asking $5500 Email for pics [email protected] Call 7705483674

BC Hot Pep! AQHA gelding for sale!! This boy has done it all!! Lessons, ropings, shows!! Would be an Awesome novice/amateur horse has been show in the open AQHA ranch horse versatility, cow horse, and roping(head and heel has ROM). Used extensively for lessons! Awesome confo, cute mover, great attitude!! A real real find!! Has been hauled to USTRC events and is always in the money!! Hauled all over!! MUST SEE!!! Asking $15,000, Email for pics and videos! [email protected] Call 7705483674

shc january 2012

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