shc october 2010

• SHC • October 2010

DOWN TO YOUR LAST FEW PRECIOUS BLADES OF HAY?

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Agricultural ExpositionNorth America’s Premier Farm Show™

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NOrtH AlAbAmA“bENSON rANCH - OlD UNION GAP rOAD - GrANt, Al. YOUtH rODEOOCt. 16th / Sign up@ 4:pm starts @ 5:pmNOV. 6th.Finals Sign up @11:am. Starts@ 12:pm.must attend 3 of 5 rodeos [Spring rodeos included]to qualify for year end prizes .must have a parent or guardian present to sign up and enter all rodeos[No Ex-ceptions]A big tHANK YOU to Hidden Pond Farms and benson ranch For Hosting our Jr. rodeos 2010. Call for rain out DatesAge’s 1-19 years / Events are Dummy ropin Goat ribbon Pull Pole bending Stick Horse race Goat tying barrel racing Stake race Flag race IF tHEY CAN WAlK tHErE bIG ENOUGH tO rODEO Entry Fees $5.00 per event (No Checks Please) for more info call leon Venera-ble(256)426 2675 Ken Holder (256)599-0978 michael Arnold 256 574 9674 email, [email protected] [email protected]”

FQHrA“FQHrA is pleased to announce the first running of the FQHrA Stallion Stakes Futurity. this is a 350 yard, $50,000 added stakes race for the 2010 - 2 year old progeny of the following stallions which sold in the 2007 FQHrA Stallion Service auction. the trials will be held December 17th, 2010 and the finals on December 31, 2010 at Hialeah Park. Nomination forms are available at http://www.fqhra.com/documents.php . FQHrA invites all stallion owners to call randy Henry at (850) 206-6955 or email randy at (nogota1@yahoocom) or call bill mcKibbin at (352) 266-3243 or email bill at [email protected] if you would like to donate your stallion to the 2011 FQHrA Stallion Service Auction. the 2014 FQHrA Stallion Stakes Futurity could easily be a $75,000 to $100,000 added race for the progeny of the stallions that sell in the 2011 FQHrA Stallion Service Auction.”

“FQHrA is pleased to announce the major stakes schedule for the 2010/2011 Hialeah Park meet. the lassie and laddie Futurities will be 400 yards, $60,000 added and open to all foals of 2008. Finals December 18 & 19. the Hialeah Derby will be 440 yards, $60,000 added and open to all foals of 2007. Finals December 26.

the South Florida Derby will be 440 yards, $60,000 added and open to all foals of 2008. Finals January 21, 2011. the Hialeah Invitational Championship will be 440 yards, $60,000 guaranteed and by invitation to horses 3 & up and run January 23, 2011. Nomination forms can be downloaded at http://www.fqhra.com/documents.php . the overnights stakes schedule will be out shortly and listed at www.fqhra.com

October 30, 31, 2010 FQHA/AQHA All Novice Show, Green Cove Springs, Fl

December 2, 3, 4, 5, 2010 FQHA last Chance Circuit, Fox lea Farm, Venice, Fl

NWGHA“North West Georgia Horsemen’s Association State Qualifying Show, Saturday, October 9, 10:00 a.m., bartow County Saddle Club arena, Cartersville, GA. Halter, English, Western, racking and running events. 404-524-7816 www.nwgha.org

“North West Georgia Horsemen’s Association State Qualifying Show, Saturday, November 13,10:00 a.m., bartow County Saddle Club arena, Carters-ville, GA. Halter, English, Western,racking and running events. 404-524-7816 www.nwgha.org”

FlOrIDA HOrSE SAlES “All breed registered Sale in Ocala, Florida at Southeastern livestock Pavilion. Pat or ron Sanders 352-544-0170 www.floridahorsesales.com November 6, 2010December 11, 2010January 22, 2011march 12, 2011April 9, 2011may 14, 2011

SOUtHEASt StOCK HOrSE SHOW“Saturday, October 23rd and Sunday, October 24, 2010 Scott livestock Company Arena4125 E State Hwy 52 • Hartford, Al 36344

(between Hartford and Geneva on Highway 52)DOUblE JUDGED / D OUblE POINtS*Call or e-mail Secretary to pre-register for ASHA Clinic and/or Show and for Stalls and Camper Hook-ups.Show Secretary: Phone: (334) 684-0800FAX:(334) 684-8443Email: [email protected]

EXtrEmE COWbOY rACE SCHEDUlEOctober 16 **Cowboy Church Extreme race** CHAmPIONSHIP - location to be announced. Nega-tive Coggins is required! (256) 312-2649 or (256) 302-7612 or (205) 999-8563

SOUtHErN CUttErS ASSOCIAtION**All Shows will be held at Southeastern Arena. Un-adilla, GA. Shows start each day at 8am. **November 13th & 14th

Shadow trailers Winter Cutting. January 7th, 8th, 9th, 2011. Southereastern Area - Unadilla, GA - Circuit Awards All Classes. (must be current SCA member.) Gist belt buckles for 50,000 amateur & 35,000 non pro. $500 added in each limited-aged class. (rerun practice works Friday following show. YOUtH SCHOlArSHIP AWArDS! Stall reservations: (229) 924-0263Shadow trailers Summer Cutting. August 26th, 27th, 28th, 2011. Southeastern Area - Unadilla, GA

rUStY GUY AUCtION COmPANYCalendar of Sales: November 5th, December 3rd. tack @ 6:00 and Horses @ 8:30 Central time. Sales Continue @ Houston County Farm Center, ross Clark Circle, Dothan, Alabama. For Info: Debbie Guy @ 229-859-2248, 229-977-7221 or [email protected].

mISSISSIPPI “turkey turn N burnNovember 25, 26 & 27, 20104D $4,600 added $Scott County Coliseum Forest, mSFor more information:www.turkeyturnandburn.comor call 601-934-4073, or 601-562-3631”


Hey Doc, I have a ten year

old mare that I bought a few months ago. When I bought

her she had a small bump under the left side of the neck right behind the jaw. It has gotten a lot bigger in the last two weeks. What could it be and what should I do.

There are a few things the enlargement could be but one at the top

of the list is some type of thyroid gland tumor. The area you describe is where the thyroid gland is located. If it is growing quickly, it should be biopsied and depending on the results surgery should be done to remove the tumor. A thyroid tumor on the right side of the neck can cause other complications besides a malfunctioning thyroid gland. The enlarged gland can put pressure on the left recurrent laryngeal nerve which supplies the laryngeal area and can the cause

arytenoid cartilage on the left side to not open widely enough to let in enough air and therefore affect performance. The surgery can be tedious as there are several very important structures including some major arteries, veins and nerves are located near the thyroid gland. Normally it goes with out complications. The neoplastic thyroid gland is dissected out of its pocket and all the arteries and veins are tied off. The dead space where the thyroid gland used to be is closed up and the stitches are removed in about 14 days. The surgery has to be done under general anesthesia in a hospital situation because the horse has to be completely still during the surgery and it needs to be done under sterile conditions in order to help prevent infection at the surgery site. The main complications can be a hematoma or pocket of blood in the area of the surgery. This will just be drained if it happens. Since you mare will be minus one thyroid gland after the surgery, it is a good idea to check her T4 levels a few days

post surgery and again about a month later to make sure the thyroid hormone levels are high enough. This is especially important since she is a mare

and you might want to breed her. The thyroid

hormone is very important in the

mare’s reproductive physiology. It is also important in the mare’s overall general health.

It is good that you

noticed your mare’s new

enlargement. Knowing what is normal and new on your horse is the best way to prevent

problems from becoming untreatable. It is always important to investigate any new enlargements or swellings on your horse’s body. Hopefully after you have your equine veterinarian examine your mare, the swelling will turn out to be nothing of significance but it is better to be safe than sorry. Let me know how it turns out.

Q

A

• SHC • October 2010Page 23 • SHC • October 2010

Donkeys2005 Mammoth Jack. Sorrel, handsome, gentle, easy to handle, stands for farrier and vet. UTD shots and coggins. Ready for the 2010 breeding season. $600 229-567-9024 leave message

Miscellaneous

“Steel truss pole barn kit. Great for horse barn, hay shelter, etc. Everything included.478-984-4447”

Safe-T-Mill Treadmill. In good shape - always been under a barn. $1750.00 Phone 334-701-3061

“Silver Spur Riding Club, East Dublin, GA Accepting 2010 memberships. 1000 acres of easy trails, central campground with water and electrical hook-ups, bath houses, shelters. Picket your horses. Open year round. Ride at your leisure. Visit www.silverspur-ridingclub.com for details. “

“Hay for Sale - Rebecca , Georgia - square bales and round rolls.we will deliver or pick up. 4.00 square, round 55.00 . square are 75lbs round 1500lbs . call 229-326-2471 larger orders will discount price”

Dirty Horse Blankets? Rosie’s Blanket Wash offer-ing Wash/Dry; Repair and Waterproofing services. Rosiesblanketwash.com for our pick up locations and dates. Rosemary Spence: 678-618-2282 McDonough, GA. Close to the International Horse Park if you are showing bring your blankets.

SANTA FE HORSE TRANSPORT: Weekly runs from Ocala to all Florida, Louisiana and Texas. An Ocala based company. (352) 390-7788 www.SantaFeHorses.com

Hay’all Looking to sell some real good orchard, tim, blue grass mix in large bales (800 lbs.) can deliver to Ocala area + large loads to anywhere Florida Lowest price on good imported HAY’ALL...... Call John or Rachel 352-875-7888

Dogs

ADORABLE Mini Dachshunds, 3 dapples, 2 black & tan TAKING DEPOSITS now, call today 863-558-4671 Will go fast.

Equine

Samples Farrier Service. Servicing the South & East Atlanta area Offering Hot and Cold Shoeing Mules, Drafts, Donkeys, Mini’s & Horses Call to schedule an appointment. Chris Samples 256-490-0124

“OWN son of Dual Rey out of our NCHA Champion Cutting Mare Bingo Quixote; two OWN daughters of Freckles Playboy; an OWN daughter of Doc’s Hickory out of champion Bingo Quixote; an OWN daughter of High Brow Hickory out of Watch Bingo Play; six OWN daughters of our stallion Smart Little Bingo - most out of our daughters of Freckles Playboy; a geld-ing by our son of Dual Rey out of our Freckles Playboy daughter. They are priced from $2,500 to $15,000. Their current photographs and additional information are available at our website, www.chapmancutting-horses.com. We can be reached by phone (334) 682-9448 or by email ([email protected]). We would welcome the opportunity to meet you at our home in Camden, AL, and to show you our horses. 2009 buckskin filly out of Lucys Doc and Blondys Gold Jewel. Great conformation, true buckskin color with the looks to match. Barnesville, GA $2500 OBO. 678-641-5555 Visit web site at www.bigkquarter-horses.com

2009 bay filly out of Lucys Doc and Viva La Vantage. Pretty filly with a lot of potential. Barnesville, GA $1000 OBO. 678-641-5555 Visit web site at www.bigkquarterhorses.com

TOO MANY HORSES. ALL LA. BRED RUNNING QUARTERHORSES. T.B-MARES,YEARLINGS,TWO YEAR OLDS, HATCHER DAIRY FARM, KENTWOOD,LA 70444 985-229-8361

2008 bay filly out of Lucys Doc and Viva La Vantage. Very fast and athletic filly. Barnesville, GA $1500 OBO. 678-641-5555 Visit web site at www.bigkquar-terhorses.com.2008 bay gelding out of Lucys Doc and Blondys Gold Jewel. Western pleasure prospect. Very pretty mover. Barnesville, GA $2000 OBO. 678-641-5555 Visit web site at www.bigkquarterhorses.com

2006 AQHA gelding For Sale “”Apache Joe Vaquero””Bay Gelding 2006Reg. AQHA Reg. ASHA(Gila McCue Hancock x Whipps Hancock Drift)excellent ranch/rope/versatility show horsearena and pasture work on cattleBeginning Reining trainingextensively trail riddenVERY BROKE SUPER GROUND MANNERSHas been shown and taken to the rope pen$7500 (770)548-3674 [email protected]

AQHA Mare For Sale “”Sunshine”” 11 year old reg. AQHA mare (Blackamoor Star x Sheza Pistol Bit Too). Can be ridden English or western. Great lesson horse prospect. Has been worked in the rope pen. Trail rid-

den. Sweet girl, good ground manners, no vices. $3500 (770)548-3674 [email protected]

Arab Gelding For Sale “”Titan”” - 11 year old, Reg. Arabian, Excellent lesson horse prospect.Ridden Eng-lish and western. Nice collected jog/lope. lower level dressage horse or practice horse. no vices and good ground manners. $4,500. (770)548-3674 [email protected]

STANDING AT STUD: MCB Sunkindawonder 2000 Palomino. Sire: SUN FROST Dam: Wonders Belle x Wonder Otoe. All around performance- top 10 finish heading and heeling at AQHA world. 2011 Fee: $750 multiple mare discount and early booking discount be-fore Jan 1,2011 [email protected] 8506436233

8yo gelding heel horse $2500 8506436233

4 yo grandson of Frenchmans Guy. Started on barrels, poles, and cows. $4000obo 8506436233

Louisiana bred filly for sale. Out of a Mr Jess Perry mare that is a half sister to the producer of the winner of the 2010 Mardi Gras Futurity, first foal. She is big, balanced, and correct. $15,000 229-740-2536

Louisiana bred Heza Fast Dash yearling for sale, first foal out of a SI93 Corona Cartel mare. $10,000 229-740-2536

AQHA Broodmares for sale - Halter and Performance bloodlines. Prices do not reflect quality - just economy and horse market. Mr. Impressive, Telusive, Mr. Conclusion just to name a few. 4 years and older - all are open - prices range from free (to approved homes) to $1500 - no reasonable offer refused - may trade for something that doesn’t eat. email [email protected] or call 850-545-2652.

AQHA bay mare, 9 years old, 15’1 hands, 1000 lbs, Real trail horse has tons of hours in the mtns, very broke utd on shots, current coggins, Zan Parr Bar, Pe-ponita & Doc Sug on papers, $2500 email:therockint@juno or call (334)343-5739

Cocoa Beach. Speed-bred aqha yearling sorrel filly, blaze face with 3 stockings sired by; Docs Gettin Restless si98 by Reckless Dash, out of Go Bandi, a good Hear The Band daughter, 2nd dam is AA si87 by Chargin On by Tiny Charger, 3rd dam is AAA si 95 graded stakes producer by Mr. Kid Charge. This filly is straight and correct, she is halter broke and gentle.She is a registered florida bred #85. $1500.00 please call Randy Henry 850-206-6955 DeLeon Springs Fl.


Catch This ID. Speed-bred aqha yearling sorrel filly, sired by; Identity Theft si103 graded stakes winner by Fishers Dash, she is out of Streakin Rona si89 by running champion and champion sire Ronas Ryan si105, 2nd dam is AA si88 by Streakin Six, 3rd dam by Some Kinda Man. This filly is gentle and halter broke, straight and correct and has dna, is registered florida bred #86. $3500.00 please call Randy Henry 850-206-6955. DeLeon Springs Fl.

Rarely Gone. Speed-bred aqha 2-year old sorrel filly, with blaze face and 2 ft socks and 2 rear stock-ings sired by; Papa Larry si 90 graded stakes placed by running champion and champion producer Mr. Jess Perry si113, out of Exceptionally Rare AAA si90 by champion Rare Form si120, 2nd dam is AAA by Rocket Wrangler, 3rd dam by Alamitos Bar. She is straight, correct, gentle and halter broke, and has dna. She is registered Florida bred #25. $2500.00 please call Randy Henry 850-206-6955 Deleon Springs Fl.

Fancy Corona Speed-bred apha yearling bay and white loud colored tobiano filly by; aqha Prime Talent si107 stakes winner by running champion and world champion producer Corona Cartel si97, out of apha tobiano daughter of world champion producer apha Tempo Jet race winner rom. 2nd dam is AA quarter mare Time To Go Go si87 by Chargin On by world champion Tiny Charger, 3rd dam is AAA si95 graded stakes winning producer by Mr. Kid Charge. this filly is gentle halter broke straight and correct, has dna complete. $3500.00 please call Randy Henry 850-206-6955 Deleon Springs Fl.AQHA Quarter Horse 15hd Doc Bar mare 14 yrs old Sorrel with Zanalyst filly colt Reg # 3504990No bad habits can be ridden by children $800.00 f/both 256-572-3435”

“AQHA Quarter Horse 15.5 hd Skipper W Bay Mare 5 yrs old Reg# 4780522Very Gentle Never Broke $500.00 256-572-3435”

“AQHA Blood Bay 14 hd Peppy Mare 5 yrs old Expe-rience rider reg# 4778147Docs T Peppy x Smooth LIL Catalyst $1000.00 256-572-3435”

“AQHA Palomino Mare 5 yrs old 15 hd leo Very Gentle w/ Zanalyst filly colt Reg # 4633091Can be ridden by children $800.00 f/both 256-572-3435”

“AQHA Quarter Horse filly 2 yrs old ready to break Bay 15 hds Skipper W x Zanalyst$500.00 256-572-3435”

AQHA QUARTER HORSE STUD 15 hd Sorrel 5 yrs old ,rides well, well mannered, has worked calves , heavy muscled Reg # 4754310 $2500.00 256-572-3435

AQHA bay mare, 9 years old, 15’1 hands, 1000 lbs, Real trail horse has tons of hours in the mtns, very broke utd on shots, current coggins, Zan Parr Bar, Pe-ponita & Doc Sug on papers, $3000 email:therockint@juno or call (334)343-5739

“2010 APHA/AQHA Registered overo roan filly. Bloodlines include High BrowCat, Smart Little Lena, Colonel Freckles, Etc. See pictures and other prospects at www.painteddreams.us (407)221-9400 Please No Trades $13,000.00”

“Registered Morgan Mare 9 years Bay 15 H Refiined head / excelleny diposition /Intermediate English Rider Broodmare Georgia $5000 obo 661-794-2025 Lesley /770-328-4542 Cindy [email protected] “Moresian filly 1 year Bay (matching 3 Y full sister in Ca ) will make beautiful driving pair. Parents on site Ga may be registered half Morgan $ 2000 obo ( $ 5000 pair firm 661-794-2025 Lesley/770-328-4542 Cindy - [email protected]

“Leopard Appaloosa Mare 12 Y used primarily as a broodmare but has 6 months profess Western Training$3500 obo 661-794 2025 Lesley /770-328-4542 Cindy - [email protected]

Beginner’s horse free to good home. 15 H black geld-ing, 20+ yrs old. Bomb proof. Great for lead-around horse or for a slow trail horse. Was once a competitive barrel horse, but due to age and arthritis, he has been retired and can only be used for slow activities, such as walk or trot. VERY gentle, easy keeper, and loves kids. Santa Claus delivered him last year to our 6 yr old, but child lost interest. Pics upon request. Good home only. (912) 202-6013.

“AMHA 2008 chestnut gelding, 32”. Has one blue eye. Handled daily. Will make a goodpet or driving prospect. Very sweet and refined. Make Offer Dahlonega, GA 706-867-9073.”

“AMHA 2009 dark Dun colt. Has two blue eyes and should mature around 30” Handleddaily. He is show quality and stallion prospect. $600 OBO Dahlonega, GA 706-867-9073.”

“.AMHR 2009 dun filly. One blue eye w/blaze. Should mature 32” or less. Handleddaily, stocky build, Komoko and Dell Tera bloodlines. $1000 OBO, Dahlonega, Ga 706-867-9073.”

8 yr old sorrel AQHA mare by El San Smoke, own son of Mr. Gunsmoke and out of an appendix mare. She will run barrels or trail ride. She is very flashy with 4 white stockings and a bald face with dark eyes. 229-769-3333

2) 3yr old sorrel AQHA fillies, (1) AQHA yearling filly, and (1) yearling stud colt, all by Smokin Barred, the only living/producing son of Mr. Gunsmoke. All damns are on the premises along with Smokin Barred. 229-769-3333

“Registered Morgan Mare 9 years Bay 15 H Refiined head / excelleny diposition /Intermediate English Rider. Broodmare Georgia $5000 obo 661-794-2025 Lesley /770-325-4542 Cindy or [email protected] “Moresian filly 1 year Bay (matching 3 Y full sister in Ca ) will make beautiful driving pair. Parents on site Ga may be registered half Morgan $ 2000 obo ( $ 5000 pair firm ) 661-794-2025 Lesley/770-325-4542 [email protected]

“Leopard Appaloosa Mare 12 Y used primarily as a broodmare but has 6 months profess Western Training$3500 obo 661-794 2025 Lesley /770-325-4542 Cindy [email protected]

“AQHA bay mare 7yrs old ex youth all around $2,500AQHA bay mare 8 yrs ex all around and cutting bred $2,500

AQHA bay gelding 15yrs ex youth and heeling has been show nationally $5,000 MOVING, MUST SELL. John Spooner 229-246-6416 leave a message“

Tequila Talkin - 2008 Bay Mare. Excellent bloodlines. Out of a son of Doctor Wood and a King Glo Solano mare. Just started her career as a cutting horse. Has had 60 days riding. Has lots of show horse potential. Ask-ing $3500. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).


Pretty - 2005 buckskin mare. beautiful mare. Own daughter of Doctor Wood. ready to ride or breed. Ask-ing $2000. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

Oneder - 2002 big brown beautiful Gelding. Out of son of Doc bar and a Haidas little Pep mare. Has been shown successfully on the cutting horse circuit. Still eligible for the $5000 Novice Non Pro. Asking $20,000. Serious Inquiries Only Please. Call, 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

Jerry lynn - 2005 Sorrel mare. Out of Solo Solano. . Has had 2 years cutting horse training. Has lots of cow. Would make a great team penning horse, ranch horse, working cow horse. Has a great handle and is very broke. Asking $5000. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

Glo - 1994 Sorrel broodmare. Own daughter of King Glo Solano and a Doc O’lena mare. Great broodmare. Has had a baby every year. Easy to breed, easy to keep. Asking $3500. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

Funny Face - 2005 Sorrel mare. Out of a son of Freck-les Playboy and a King Glo Solano mare. Has had 2 years cutting horse training. Has lots of cow. Would make a great team penning horse, ranch horse, working cow horse. Has a great handle and is very broke. Ask-ing $5000. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

Elmyra - 2008 bay mare. Excellent bloodlines. Out of a son of Doctor Wood and an own daughter of Freckles Playboy. Just started her career as a cutting horse. Has had 60 days riding. Has lots of show horse potential. Asking $3500. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

Cutis - 1989 bay Gelding. Own son of Freckles Playboy. Wonderful Cutting horse gelding. Can teach anyone to cut! Hi-point horse with several associations and lifetime earnings over $14,000. Despite his age, still in great condition, very sound, and no vices. Has many horseshow years left. Asking $6500. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

butternut - 2002 AQHA Sorrel broodmare. Will produce great cow-horse prospects. Own daughter of Solo Solano and out of a Haidas little Pep mare. Ask-ing $2500. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

boots - 1997 red roan Gelding. ready to go show! Own son of High brow Hickory. Great cutting horse. Would be great for a youth or amateur rider. Can teach anyone to cut. Has $3500 lifetime earnings. Still eli-gible for $5000 Novice Non pro. Very sound. No vices. Asking $18,000. For more information, call 334-722-7222 (daytime) or 334-566-7786 (after 7 p.m.).

2002 APHA bay Overo Gelding. rides Western and English and Jumps. Has been shown. Asking $3500.00 obo. Call 229-873-2773

7 missouri Fox trotting Horses For Sale. 2 broke, 2 started. Great bloodlines. NO rEASONAblE OFFEr rEFUSED. Gainesville, GA. mike (770)983-9058born 3-20-05 reg. Walkaloosa, Spanish Jennet, and National Single footing. Chelsea is 14 hands 5 years old red Dun mare. ready to start undersaddle. Ground manners, trailers, and baths. 706-819-8047 or [email protected]

“AmHA 2008 chestnut colt, 32”. Has one blue eye. Handled daily. Will make a good pet or driving pros-pect. Very sweet and refined. make Offer Dahlonega, GA 706-867-9073.”

“AmHA 2009 dark dun chestnut colt. Has two blue eyes and should mature around 30” Handled daily. He is show quality and stallion prospect. $600 ObO Dahlonega, GA 706-867-9073.”

“.AmHr 2009 dun filly. One blue eye w/blaze. Should mature 32” or less. Handled daily, stocky build, Komo-ko and Dell tera bloodlines. $1000 ObO, Dahlonega, Ga 706-867-9073.”

Foals

“AQHA red dun filly DOb 4/1/10, leads, ties, loves attention, handled daily, sire own son of High brow Hickory, dam Zan Parr bar, Peponita & Doc Sug on her papers, weaned, utd on shots, $1000, email:therockint@juno or call (334)343-5739”

Boarding

JUmPErFOrmANCE HOrSES. bOArDING/trAINING FACIlItY 21 ACrES IN JENNINGS FlOrIDA. ENDlESS trAIlS IN tHE WOODS AlONG tHE AlAPAHA rIVEr. CUrrENtlY A 3 StAll bArN. 5 bIG tUrN OUtS, WItH Or WItH OUt OtHEr HOrSES. 2 PONDS,ONE tHAt IS SWImAblE FOr YOUr HOrSE. trAINING IS AlSO AVAIlAblE, bArrEl,JUmPEr Or All ArOUND PErFOrmANCE HOrSES. FOr mOrE INFOrmAtION, CAll JENNAH At (229) 539-0740

Training

Will gentle-break two-year olds any breed,forty years experience , Ed Whitehurst, blakely Ga 229-768-2560, price reasonable.

Saddles

Dale Chavez 16” show saddle. lots of silver. Excellent condition. $2300. Dawsonville, GeorgiaDale Chavez 16” show saddle. lots of silver. Excellent condition. $2300. 706-216-6807. Dawsonville, Ga

Trailers

2003 exiss trailer 3 horses stock combo asking $10,000 of best offer - Contact -John Spooner 229-246-6416 leave a message. mOVING, mUSt SEll l998 Exiss aluminum 3 horse slant gooseneck trailer with A/C and weekend package. Excellent condition. 229-649-8093.

4 h/ bunk bed lQ -loaded in Florida - $ 30,000 - 40 foot total length with 20’ living quarters. Has couch and table that turns into a bed, 2 bunk beds, kitchen, large bath. Has mangers and lots of storage. ramp & saddle /tack compartment in back, Hay rack, and much more. call for any questions or info. 863-558-4671 email [email protected] have photos available

TackNew Dale Chavez 16” show saddle. Never been on a horse, tags still attached. Fully carved with double skirt and exquist silver. Horse died. Purchase price $4200. asking $2800. A real bargin and great Christmas gift.

matching Circle Y head stall, show reins, Silvercut-ter snaffle bit, and silver show curb strap. Never used and the price tags are still attached. Purchase price $470.90 asking $325.


1575 Access RoadCovington, GA 30014 (Off I-20)

770-385-0419 • Toll Free 877-786-8724email: [email protected]

• Full service center for all brands of trailers• Maintenance, repair, accessories, hitches, etc.• Financing available• Many brands in stock• New and Used• We also sell and install

CM truck beds

www.sundownerofgeorgia.com


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Jurisdiction of the U.S. Tax Courtm ost of the problems with hobby

loss audits involve people who have a history of losses in with their ranch, farm or horse venture. the IrS tends to say that the activity is not conducted as a business, so that the tax losses are disallowed. this can be a sub-

stantial tax pay-ment for quite a few taxpayers. most peopl who get an nfavorable result in an IrS audit often are so frustrated that they accept the IrS agent’s determination

that their activity is not run “for profit,” and that their deductions are disallowed. they may have not have adequately pre-pared for the audit, or failed to present favorable evidence (such as appreciation in assets, changes in methods of opera-tion, explanation of setbacks, efforts to promote the venture, etc.). the problem, if you agree to the IrS determination, is that you may be denied tax deductions in the future should you continue to treat your venture as a business on tax returns. If you are assessed a deficiency after an audit, the IrS will want you to sign a letter “agreeing” to the assessment. However, there are remedies available to disgruntled taxpayers. For example, you can request to have an appeal within the IrS bureaucracy. this often can be a fruitful route to negotiate for a settle-ment or even to get the matter entirely dismissed, depending on the strength of your evidence. It is important to have a taxpayer representative or a tax attorney handle your case at this point so as to in-sure you will be able to present favorable facts in the best possible light. Alternatively, you can go directly to U.S. tax Court once the IrS issues a

90-day letter, known as a Deficiency Notice. the U.S. tax Court is a Federal court established by Congress to provide a forum in which taxpayers can dispute IrS tax deficiencies assessed against them. most cases are settled, often with favorable terms. tax Court cases can be filed in most major cities in the U.S. most cases are handled by tax attorneys experienced in tax Court procedure. Federal rules of procedure apply to all proceedings. tax planning in advance is always the best approach in operating a ranch, farm-ing or horse activity. Although these industries are crucial to the American economy, the IrS takes a skeptical view towards taxpayers who have a history of losses in these areas. but at the same time, taxpayers who go to the effort of pursuing their cases in tax Court usually can get a better opportunity to have a satisfactory result. It will still be neces-sary to have evidence that your activity is conducted in a businesslike manner, and often this entails proving that you consulted an expert at an early stage--preferably at the time of starting the venture--in order to determine just how you could make a profit in this activity over time.

the main issue in an audit is the tax-payer’s honest intentions, even if there is a history of losses. An occasional profit year can be helpful in supporting your overall intentions. Evidence of signifi-cant sales of livestock is also helpful. Evidence of a written business plan, with income and cost projections, is always especially important in withstanding IrS scrutiny. Evidence of efforts to advertise and promote the activity can be very impor-tant as well. All of these point to the honest intention and expectations of the taxpayer. Still, in an audit the revenue agent’s main goal is to raise revenue, and you will often be met with skepticism. but keep in mind that the end of an audit is not the end--for worthwhile remedies are available at that point in IrS Appeals of in U.S. tax Court.

[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 october 2010

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