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6650 Holly Drive
West Olive, MI 49460-9731
The FQHR Journal
Foundation Quarter Horse
JOURNAL
April—June 2014 - Published Quarterly
In this issue…
Affiliate Listing
Letter from the Home Office
2014 Approved Judges Listing
“The greatest cowhorse to
ever look through a bridle”
2014 Show & Event Calendar
Affiliate Updates
World RoundUp & Review Information
Legal Advice:
“Tax Treatment of Casualty Losses ”
Legal Advice:
“New Tax Court Case Discusses Passive Loss Issue ”
Member FAQ
Classifieds
2014 Rule Book Updates
FQHR Membership Application
FQHR Amateur Card Application
Celebrating 20 years!
1994 — 2014
2
Foundation Quarter Horse Affiliate Listing
Kansas Affiliate
www.kfqhra.com
Visit us on Facebook!
Nancy Owens, President
(620) 598-2287
[email protected]
Nebraska Affiliate
www.neafqhr.net
Tom Keenan, President
(402) 723-5965
[email protected]
Michigan Affiliate
www.michigan-fqhr.com
Chad Paul, President
(517) 677-9661
[email protected]
Oklahoma Affiliate
www.okfqhr.com
Marilyn Duncan, President
(405) 392-2081
EMAIL
Missouri Affiliate
www.mofqhr.com
Reevea Nickerson, President
[email protected]
Wisconsin Affiliate
www.wifqha.org
Mike McGowan, President
(715) 284-9112
[email protected]
Texas Affiliate
www.txfqhc.com
Sam Hendrickson
(254) 760-0086
[email protected]
The Foundation Quarter Horse Registry
PO Box 165
Vicksburg, MI 49097-0165
Phone: (269) 649-1106
Fax: (269) 649-1560
Web: www.fqhr.net
Email: [email protected]
Published Bi-Monthly
as an online publication only
January - March
April - June
July - September
October - December
Advertising Rates
$90 full page
$75 3/4 page
$50 1/2 page
$25 1/4 page
$250 full page for one year
We love to hear from our members! If you
have something you’d like added, a question
answered, or a memory or story you’d like
to share, let us know! Email The Journal @
[email protected]
Deadlines for submission:
The Journal is the Official Publication of the
Foundation Quarter Horse Registry
May 15th for June Edition
August 15th for September Edition
November 15th for December Edition
A Letter from Home Office...
Good day to all our FQHR family,
The 2014 World Round Up and Review will be held September 5-7 at the Lancaster Event Center
in Lincoln, NE. (same place as last year) The WR&R committee is looking for class sponsors,
please see pages 22-25 for more info. Remember, you do not have to qualify to show at the
World RoundUp & Review. We expect that the 2014 event will surpass last year’s event.
For all of the breeders out there; please remember that we have a Breeder’s Showcase on the
website. We encourage our breeders to send a business card type ad to place in this section.
Phone numbers, emails, links and presentations in video format (YouTube, Powerpoint, etc) are
all welcomed and will be linked to or hosted for our breeders. This is a FREE service to our
members! We will spotlight a breeder for a month or so as well. This has been available for 3
years and very few members have taken advantage of this service. The Journal will also spotlight a specific breeder each issue! However, I need the members to send the info to the office. I
currently don’t have the staff to go out and create these. The Journal is for members and affiliates and very much welcomes content submitted as well. Stories, pictures, event fliers, notes,
etc. There is no staff for The Journal to go out and find content so send it on in!
I would also like to remind each and every exhibitor that abuse and unsportsmanlike conduct
will NOT be tolerated, whether it is to another exhibitor or to a horse. In the FQHR Rule Book,
9th Edition, Article II, paragraph 8: “Any member who consistently exhibits, by word or action,
which is detrimental to the image or effectiveness of the FQHR, its members, or its officers may
have their membership along with all rights of membership revoked”.
Another concern brought to my attention was the number of dogs at the affiliate events. Just
recently, an unattended dog tied to a vehicle that was parked by a horse trailer lunged out at a
returning horse and youth rider. Fortunately there were no injuries to dog, horse or rider. The
owners of this particular dog stated “it has never done anything like this before”. It was a shock
to them that it had happened. If you are bringing your dog to shows (and we bring ours to the
Michigan shows), please be sure that they are properly contained when not with you and always on a leash otherwise. We all need to be vigilant if we are bringing our dogs with us.
Happy trails to all and may you enjoy your ride on “the Greatest Cow Horse to Look Thru a Bridle”.
Respectfully,
Vicki Austin
Foundation Quarter Horse Registry
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FQHR Approved Judges
Approved judges for the 2014 Show Season, listed in alphabetical order
Judges Committee
Eddie Smith
28 Westfield Rd
Fletcher, NC 28732
(828) 687-1786
[email protected]
Robert J. Walton
5861 E Rosebush RD
Rosebush, MI 48878
Deb Adams
2505 N. Hwy 14
Marquette, NE 68854
(402) 410-1112
[email protected]
Rebecca Frerking
1952 15th Rd
Washington, KS 66968
cell: (785) 632-0721
(785) 325-2113
T.L. Meyer
5506 S Snyder Dr
North Platte, NE 69101
(308) 520-1129
[email protected]
John Aipperspach
1627 S Plaza
Springfield, MO 65804
(417) 886-1069
Sam Goddard
2955 Avenue D
Brookville, KS 67425
(785) 225-6842
Gary Nickerson
20390 30th Ave
Stockton, Iowa 52769
Cell: (563) 370-5238
Home: (563) 284-5031
Vicki Austin
5521 East W
Vicksburg, MI 49097
(269) 649-1545
Don Griffin
P.O. Box 351
Axtell, TX 76624
(254) 366-6096
[email protected]
Quentin Combs
255 NE Hwy 50
Warrensburg, Missouri 64093
Home: 660-747-0337
Cell: 660-238-2939
[email protected]
Karen (Hill) Coyle
PO Box 626
Wheatland, OK 73097
Home: (405) 590-4264
Work: (405) 745-3036
Rick Dubay
5093 State Rd
Fort Gratiot, MI 48059
(810) 824-6513
Carole E. Dunbar
2909 N. Sheridan Rpad
Chicago, IL 60657
(773) 281-3585
[email protected]
Debra A. Hamilton
1365 Spencer Road
Joliet, IL 60433
Home: (815) 723-7114
Cell: (815) 735-8563
[email protected]
Laurie Jumper
20905 N. Walbaum Rd
Geary, OK 73040
(405) 884-2139
[email protected]
Larry Kasten
W8342 830th Avenue
River Falls, WI 54022
Home: (715) 425-2737
Cell: (715) 441-9549
[email protected]
Louie C Lawson
4172 Enoch Rd
Aynor, SC 29511
(843) 602-1460
Reevea Nickerson
27897 Lamms Ln
Sedalia, MO 65301
(563) 260-5669
Ernest Sheltry
597 S. Hwy 81
Ninnekah, OK 73067
(405) 274-5464
[email protected]
Brandon Smith
RT 1 BOX 20
Colony, OK 73021
Home: (405) 929-7320
Cell: (405) 542-7228
Bob Soltis
14243 Biles Rd.
Madill, OK 73446
(903) 815-0899
[email protected]
Tinker Turner
1697 French Prairie Rd
Boonville, AR 72927l
(479) 518-6522
Dr. Gary Webb
4519 W Farm Rd 33
Ash Grove, MO 65604
(417) 459-8741
Amye K. (Lithenthal) Webster
9031 Lawrence 1170
Mt. Vernon, MO 65712
(308) 380-2244
EMAIL
Wayne W. Whitehead
1227 Keefer Rd
Mansfield, OH 44903
Home: (419) 524-6535
Cell: (419) 566-4167
[email protected]
Calendar of 2014 Affiliate Events & Shows
Please refer to the Affiliate Listing on page 2 for contact information for each event
2014 Dates
Kansas (KFQHRA) Year-End Banquet
January 25
Wichita, KS
>Spears Restaurant & Pie Shop @ 6pm, $11 per member, RSVP to Rebecca Frerking
Nebraska (NEAFQHR) Year-End Banquet
February 9
Aurora, NE
>Bremer Center @ 11:30am, Potluck Style
Oklahoma (OKFQHR) Year-End Banquet
February 22
Shawnee, OK
>Shawnee Expo Center, Youth meeting @ 5pm, Banquet @ 6pm, Awards @ 7pm
FQHR-MI @ Mi Horse Council Expo @ MSU (Booth #T22) March 7-9
Lansing, MI
FQHR-MI Green As Grass Clinic @ Schon Tier Ranch April 26
>Event poster available online; 10am start, $75 for the day including cattle.
MOFQHR Eddie Bottom Cutting Clinic
April 26 & 27
>Eddie Bottom Sr & Eddie Bottom Jr, @ MO State Fairgrounds. See page 17.
Nebraska Show @ Lazy K Arena
April 26-27
Oklahoma Show @ Heart of Oklahoma Expo Center April 26-27
Dutton, MI
Sedalia, MO
Grand Island, NE
Shawnee, OK
FQHR-MI Show @ Isabella County Fairgrounds
MOFQHR Show @ MO State Fairgrounds/Coliseum
Kansas Show @ Salina Bicentennial Center
Oklahoma Show @ Heart of Oklahoma Expo Center
May 17-18
May 17
May 24
May 31-June 1
May 31-June 1
Mt Pleasant, MI
Sedalia, MO
Salina, KS
Grand Island, NE
Shawnee, OK
Wisconsin Show @ Jackson County Fair Park
Kansas Show @ Kingman County Activity Center
June 7-8
June 14-15
June 21
June 28-29
Black River Falls, WI
Mt Pleasant, MI
Kingman, KS
Grand Island, NE
Texas Show @ TBA
FQHR-MI Youth Show @ Tri C/V Performance Horses
July 5-6
July 12-13
July 12
July 26
July 26-27
Mt Pleasant, MI
Belton, TX
Imlay City, MI
Grand Island, NE
(...continued on page 7)
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Calendar of 2014 Affiliate Events & Shows, continued
Please refer to the Affiliate Listing on page 2 for contact information for each event
Nebraska State Fair @ Fonner Park
August 9-10
August 16-17
August 22-23
August 30-31
Mt Pleasant, MI
Grand Island, NE
Shawnee, OK
World Round-Up & Review @ Lancaster Event Center
Kansas Show @ Kingman County Activity Center
FQHR-MI Breeder’s Classic Show @ Isabella Cty Fairgr.
MOFQHR Show @ MO State Fairgrounds/Coliseum
September 5-7
September 20
September 20-21
September 20-21
September 27
Lincoln, NE
Kingman, KS
Mt Pleasant, MI
Sedalia, MO
Kansas Show @ Salina Bicentennial Center
October 10-12
October 18-19
Shawnee, OK
Salina, KS
FQHR-MI Year End Awards Banquet
December 7
Hartland, MI
>Waldenwoods Banquet Center, 11:30 arrival, Noon Lunch. More details coming in September!
FQHR Advisory Board
Bill & Vicki Austin
5521 East W
Vicksburg, MI 49097
(269) 649-1106
Dr. Gary Webb
4519 W Farm Rd 33
Ash Grove, MO 65604
(417) 459-8741
Bud Sherman
5696 S 95th Rd
Walnut Grove, MO 65770
(417) 770-7701
Richard Heinrichs
1339 Rd 6900
Hebron, NB 68370
(402) 768-7135
Sam Goddard
2955 AVE D
Brookville KS 67425
(785) 225-6842
Sam Nicolosi
3800 N E 50th St
Oklahoma City, OK 73121
(405) 820-8410
Judges Commissioners
Robert J. Walton
5861 E Rosebush Rd
Rosebush, MI 48878
(989) 433-2925
Eddie Smith
28 Westfield Rd
Fletcher, NC 28732
(828) 687-1786
[email protected]
Kansas Foundation Quarter Horse
Registry Affiliate
2013 Board of Directors
President
Rebecca Frekering
Vice President
Robert Deonier
Secretary
--vacant--
Treasurer
Gil Demieville
[email protected]
FQHR National Representative
—vacant—
Parliamentarian
—vacant—
Public Relations Coordinator
Teresa Chrisler
Historian
—vacant—
Membership Coordinator
Michelle Lasiter
[email protected]
Area 3 Representative
N of I-70 & W of HWY 81
Position Pending
N of I-70 & E of 135
Position Pending
S of I-70 & W of 135
Linda Frazier
S of I-70 & E of 135
Position Pending
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2014 Officers & Directors
President
Chad Paul
Directors
[email protected]
Jeff Ludwig
[email protected]
Vice President
Susan Walton
[email protected]
Erica Walton
[email protected]
Secretary
Kelly Hoekstra
[email protected]
Treasurer
Julie Ludwig
[email protected]
Youth Leader
Jessie Paul
[email protected]
Clair Sootsman
[email protected]
Brian Wilson
[email protected]
Harvey Heyer
[email protected]
Jason Hollingsworth
[email protected]
This is YOUR club. As board members, we’re here to serve YOU. It’s our goal
to continually improve our club, it’s operation and our shows and clinics. We
encourage members to talk with the club officers and directors if you have
questions, suggestions, ideas, comments or critique.
Missouri Affiliate
2014 Board of Directors
President
Vice President
Reevea Nickerson
[email protected]
Gary Nickerson
[email protected]
Secretary
Treasurer
Patty Littell
Lana Brooks
(636) 448-3070
[email protected]
Directors
National
Representative
Konnie Brooks
(573) 687-3832
Pete Melby
[email protected]
Youth Director
Stacy early
[email protected]
Chris Sells
[email protected]
Taylor Cobb
[email protected]
Greg Lawson
[email protected]
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Missouri Affiliate
We can't thank our sponsors enough for their support. Please show our 2014 sponsors how much they're appreciated by visiting them and giving them your business.
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President
2014 Officers
Vice President
Marilyn Duncan Brandon Smith
Secretary
Treasurer
Robbie McCommas Tammy Huffstutlar
Board Members
Youth Advisor
Rick Huffstutlar
Jeff McCommas
Janet Fanning
Jess Parker
Jack Leitner
Kim Santmyer
2014 Show Committee
Ribbons Manager
Lisa Thomas
Banner Manager
Grady Dougless
Equipment/Obstacles
Lisa Anderson
Stall Coordinator
Sponsor Coordinator
Cattle Coordinator
Stallion Stakes
Chairperson
Lisa Anderson
Rick Huffstutlar
Banquet Coordinator
Kelli Thedford
Mary Rice
Dennis Jenkins
Youth Advisor
Mellanie Muzingo
Show Manager
Kent Thedford
Show Secretary
Stephanie Bowen
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Nebraska Affiliate of the Foundation Quarter Horse Registry
2013 Area Representatives
If anyone has questions regarding membership, horse eligibility or wanting to show,
please give your regional representatives a call! We are here to help!
SOUTH-EAST
Laurie Cawley
[email protected]
(402) 946-2090
SOUTH-WEST (Also Member At Large)
Todd Heinrichs
[email protected]
(402) 324-5135
NORTH-WEST
Clarissa Feldman
[email protected]
(308) 367-6326
NORTH-EAST
Terri Rose
[email protected]
(402) 440-2576
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Nebraska Affiliate of the Foundation Quarter Horse Registry
2013 Officers & Representatives
President - Tom Keenan
[email protected]
Tom has been a NEAFQHR member for 14 years and served as President for 9
years. Tom offers a wide variety of horsemanship skills to the group.
Vice President - Dick Heinrichs
[email protected]
Secretary - Lacey Jacobi
[email protected]
Treasurer & Membership Coordinator - Inga Yendra
[email protected]
State Representative - Vaughn Hinrichs
(402) 353-4585 [email protected]
Affiliate Representative - Tim Cox
[email protected]
The Wrangler & Website Editor - Team of Inga Yendra & Megan Leaming
Inga: [email protected]
Megan: [email protected]
Director of Advertising & Promotions - Mary Kahn
[email protected]
Texas Affiliate
2013 Officers
Pr esident
Matt Levis
(409) 502-0416
Vice Pr esident
Sam Henricks
EMAIL
Secr etary
Melinda Bahr
409-771-5723
EMAIL
Tr easur er
Carrie Fitch
713-249-8100
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20
IT’S
COMING!
MARK YOUR CALENDARS!
(and get there!)
September 5-7, 2014
Lancaster Event Center Lincoln, NE
22
ENTRIES ARE DUE BY AUGUST 25!!
Entry Forms can be found here
and full instructions can be found here
Get ‘em to your show secretary:
Lacy Jacobi 25079 415th Ave Monroe, NE 68647
LODGING INFO:
Staybridge Suites is the exclusive 2014 FQHR WR&R lodging partner!
1501 N. 86th St., Lincoln
402-484-6000
800-225-1237
They have blocked off rooms that will be held at special rates prior to the event. Please keep in mind
that this will again prove to be a busy weekend in Lincoln, as it is home to Nebraska Football and
there are big games that will happen the same weekend as WRR this year. Reservations should be
made early! When making reservationsl, please request FQHR Roundup block rate for the rates
listed below. Rates are good until August 7.
1 Queen - $119 w/sofa sleeper
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2 Queens - $139 w/sofa sleeper
Sponsorships
The World Round-Up & Review is the national level show for the Foundation Quarter Horse Registry. It will be held in centrally
located Lincoln, NE September 5-7, 2014. The World R&R is growing in entry numbers and exhibitors due to the intense interest in
the rejuvenated FQHR. The headquarters was moved from Sterling, Colorado to Vicksburg, Michigan in December 2010. The first
Round-Up & Review was held in 1995 with 70 horses entered. The 2011 World R&R entries were 454. Membership has grown to
12,250 with members in all fifty states as well as five foreign countries. Currently there are 26,216 horses registered in Foundation
Quarter Horse Registry.
Our numbers almost doubled from 2012 to 2013 because the World R&R Committee has been able to expand the awards, offer a
more varied class list and a second show arena. In addition to standard classes such as cutting, working cow horse, roping, pleasure
and conformation, there are new classes; such as in-hand trail, limited cow horse, limited ranch horse and 3-5 classes for younger
horses. Our show participants range in age from eight to eighty. There is a Pasture Prime award for exhibitors 62 and over and also
an In The Lead award for high point conformation/in hand trail. Exhibitors haul horses in from all states with affiliates and the exposure for businesses is widening every year.
Families, individuals, businessmen to cowboys travel from all over the United States to participate in friendly competition. The
Foundation Quarter Horse Registry boasts “the greatest cow horse to ever look through a bridle”, the American Quarter Horse. The
annual World Round-Up & Review is like no other; offering a full three day weekend of horsemanship, sportsmanship, cowboy and
family fun for men, women and children of all ages. Anticipating continued growth we look forward to renewing our relationships
with past sponsors, and fostering new sponsor relationships for 2014. FQHR sponsors are individuals and businesses that not only
understand exhibition of Foundation bred horses, but support wholesome family recreation.
The 2014 World Round-Up & Review is pleased to offer sponsorship packages for everyone. Our events offer sponsors exposure to
a wide base target market and provide excellent recognition opportunity. Recognizing the present economic condition you can be
assured that your investment as a sponsor is valued and merits superior benefits. The program is a beautiful 5x8 color booklet. I invite your company to participate in one of our sponsorships to tap the sales and marketing power of our events by becoming an official sponsor.
In addition to promoting Foundation bred Quarter Horses, your support will provide continued development of the organization and
our youth. Please read the enclosed information and visit our website at www.fqhr.net to learn more.
We ask that you consider supporting the FQHR World Round-Up & Review through show class sponsorships and advertising in the
show program.
Questions? Please do not hesitate to ask 989 433 2925 or [email protected].
Respectfully,
The FQHR World Round-Up & Review Committee
Deb Adams
Dr. Gary Webb
Sam & Jolene Goddard
Brandon Smith
Class Sponsor $300
-Full page color ad in the R&R program
-Your Banner hung in show arena all three days
-Announcements all three days during the show
-Listing on Sponsor page in the show program
-Active link to your business on the FQHR website
Class Sponsor $200
-One quarter page color ad in the R&R program
-Your banner hung in the show arena all three days
Class Sponsor $100
-Listing on sponsor page in the show program
-Listing on the FQHR website Round-Up & Review
Sponsor page
Class Sponsor $250
-Half page color ad in the R&R program
-Your banner hung in the show arena all three days
Class Sponsor $150
-Business Card size color ad in the R&R program
Please indicate your level of sponsorship when
sending your form and remittance to:
FQHR R&R Committee c/o Susie Walton
5861 E. Rosebush Rd.
Rosebush, MI 48878
Legal Advice & Tips for the Equine Industry
“Tax Treatment of Casualty Losses”
Article Courtesy of John Alan Cohan
Last fall, a freak early snowstorm killed thousands of livestock and horses in South Dakota. Ranchers suffered a tremendous monetary loss of prized livestock and horses. More recently in Kentucky, either horses were killed in a fire, four of
which were yearlings slated for the Keeneland September Sale. Three of the four were uninsured. The financial impact
of casualties is significant in that it wipes out potential sales income, and sets back breeding, racing and showing efforts,
not to mention the personal trauma of the tragedy.
Under Federal Tax Law, if you are engaged in a horse or livestock activity as a trade or business, a casualty loss is important to account for. Sometimes a major part of your breeding program can be interrupted by a casualty such as an aborted
foal. When the IRS asks for an explanation of why there were several years of losses, sometimes the casualty issue needs
to be clarified in detail. Sometimes if there are several casualties the IRS agent might get suspicious of insurance fraud,
which requires further explanation. If there is no insurance, the amount claimed in the casualty might be substantial and
will require proof. In other cases, the IRS agent might need to be educated as to the economics of your venture and why
the loss of an aborted foal, for example, can really throw a monkey wrench into your profit plans.
Another kind of setback involves illness of owners, resulting in loss of time expended in the activity due to medical treatment and recuperation. While this does not result in a casualty loss as does the death of an animal, nonetheless it impacts
one’s ability to carry forward business plans and needs to be explained to the IRS if there is a history of losses.
Under the Tax Code, a casualty loss deduction is available when property is damaged, destroyed or lost due to a sudden,
unexpected or unusual event. IRS Form 4684 (“Casualties and Thefts”) is submitted along with other tax forms. A sudden event is one that is swift, not gradual, such as a sudden storm, a racehorse casualty, a fire flood, highway accident or
other misfortune. A loss of horses or livestock in a casualty is allowed only if the animals are part of a horse or ranching
business. Livestock bought for resale are deductible, for example, but casualties affecting hobby horses are not.
The amount of the casualty loss depends mainly on the cost basis of the animals in question. To compute a loss, the IRS
will look to your adjusted basis in the animals minus any insurance or other reimbursement you receive or expect to receive. Generally, if a single casualty involves multiple animals, you must compute your loss separately for each animal,
and then combine the losses to determine your total loss for tax purposes. If you receive insurance proceeds for the loss,
but incurred legal expenses to collect that insurance, the legal costs are deducted from the amount of the insurance reimbursement in calculating the amount to report.
Losses of horses or livestock from disease are considered involuntary conversions. This is the case if you need to sell
more than the usual number of livestock because of drought. The sale of animals above the normal volume is treated as
an involuntary conversion. Involuntary conversions are reported on Form 4797 along with sales and exchanges of horses
or livestock.
There are complications and grey areas in determining the scope of a casualty loss or involuntary conversion, and therefore you should seek the advice of your tax professional regarding the application of these rules to insure accurate reporting on your tax return.
~John Alan Cohan
John Alan Cohan is a lawyer who has served the horse, livestock and farming industries since l98l. He has clients in all 50 states.
He can be reached at: (3l0) 278-0203, by e-mail at
[email protected], or you can see more at his website: www.JohnAlanCohan.com
26
Legal Advice & Tips for the Equine Industry
“New Tax Court Case Discusses Passive Loss Issue ”
Article Courtesy of John Alan Cohan
The IRS will often argue that a taxpayer is not eligible to deduct losses for a horse business because it’s a “passive activity”. The Material Participation Test (sec. 469 IRS Code) defines a passive activity as a business in which the taxpayer does not “materially participate”.
An important new Tax Court case on this subject is Tolin v. IRS Commissioner [T.C. Memo 2014-65], ruled in favor of the taxpayer on
this issue. The taxpayer, an attorney in Minneapolis, devoted significant time to thoroughbred racing and breeding. The IRS claimed
that the taxpayer’s losses from the thoroughbred business should be disallowed because they were passive activity losses. (The IRS
conceded that the activity was a business, not a hobby.)
The Material Participation Test requires that a taxpayer engage in the activity on a “regular, continuous and substantial basis”. The test
also requires that the taxpayer actually does participate in the activity as a principal or a manager, and that he actually does exercise the
powers of decision-making reposed in him.
The taxpayer in this case argued that he had spent over 500 hours per year in the activity—thus satisfying one of several alternative
standards to prove material participation. He sent his breeding stallion to trainers, and the horse was entered in a number of races,
earning $77,638. The stallion then sustained a leg injury that prematurely ended his racing career. The taxpayer then offered the stallion, Choosing Choice, for stud service, and bred to three of his own mares. He stood the stallion on a farm in Louisiana to take advantage of that State’s breeding incentive program. As to his own foals, he sent them as yearlings to individualized training programs.
The taxpayer gave credible testimony about the time he spent in managing the thoroughbred activity. He conferred daily by phone
with his stallion manager, trainers, and another advisor; he called breeders who might be interested in his stallion and even made “cold
calls” to members of the Louisiana Thoroughbred Breeder’s Association directory. He mailed a promotional package to interested
breeders with personalized letters. He placed full page print ads in the Louisiana Horse and Louisiana Stallion Register. He made
numerous trips to Louisiana during the years at issue, and met as many horse breeder and farm managers as possible while there.
Administrative tasks included reviewing and paying bills, keeping the books, arranging for mortality insurance, paperwork for registration. He subscribed to and read a number of horse industry publications and attended seminars regarding equine health. He supervised
the editing of a video of his stallion. The IRS disputed the time claimed by the taxpayer. Time spent on an activity may be proven by
any reasonable means. It is not necessary to have contemporaneous logs, although if available, that constitutes very strong evidence.
The IRS also argued that much of the time spent by the taxpayer constituted activities as “investor”, not as an entrepreneur of a going
business. Under the Material Participation Test, activities as an “investor” as specifically excluded from time counted towards meeting
the test.
The Tax Court disagreed with the IRS on this point, saying “Petitioner was directly involved in the day-to-day management and operation of the thoroughbred activity; therefore, any investor work he completed qualifies as participation for purposes of section 469”.
In proving time expended, most people usually do not have contemporaneous logs. Time may be proven using phone records, credit
card invoices, and a narrative summary of the activities. Activities include phone conversations, emails, research, preparing and distributing promotional materials, business trips, registration and insurance paperwork, reviewing and paying bills, recordkeeping, continuing education and administrative tasks. Third party witness testimony (from trainers and advisors) is important to corroborate a
taxpayer’s statement of time expended.
~John Alan Cohan
John Alan Cohan is a lawyer who has served the horse, livestock and farming industries since l98l. He has clients in all 50 states.
He can be reached at: (3l0) 278-0203, by e-mail at
[email protected], or you can see more at his website: www.JohnAlanCohan.com
Member F.A.Q
Frequently Asked Questions sent to Home Office
Q: Can I leave my halter and lead on my horse, under my bridle, during Handy Ranch?
A: Yes, you can leave your halter and lead on.
Q: Is it illegal for me to have a light saddle on my 2-year-old during In-Hand Trail?
A: It is not illegal as long as putting on a saddle is not part of the In-Hand Trail obstacles.
Q: Can I use a chain in the conformation classes?
A: In the conformation classes, a chain may be used UNDER the jaw if needed, but it must be used appropriately. Any abuse or using the chain to instill fear in the horse will not be tolerated and the exhibitor will be
asked to leave the arena.
Q:We have gelded some horses. Do we need to send in new paperwork? Is there a charge?
A: The original FQHR registration certificate needs to be returned to our office so we can make appropriate
changes. There is no charge for this service.
Q: Our mare is experiencing episodes of Uveitis and may have to have her eye removed in the future. Will this affect her registration? Can she continue to show, even in conformation, should we
have to remove her eye?
A: We will not pull a registration on a horse that has to have an eye removed. Yes, you will still be able to
exhibit the horse in all classes you are both comfortable competing in—even conformation.
Q: What are the requirements to exhibit in the Amateur Division?
A: A person is considered Amateur when he/she has not shown, judged, trained, or assisted in training a
horse for emuneration, either directly or indirectly, nor received compensation for instructing another person
in riding, training, or showing a horse in competition for five (5) previous years. Any approved Horse Show
Judge shall not be eligible.
Q: What is proper attire & tack for Foundation shows?
A: Working Ranch wear is expected of the exhibitors. No blingy belts or jeans; no sequined vests,
slinky tops or excessive jewelry. A western shirt with collar and long sleeves and Jeans/pants.
Western boots with a heel and a Western hat or helmet. Chaps and spurs are optional. With extreme
temperatures, the judge may allow for the wearing of a short-sleeved western shirt with collar, but it
is rare. For tack, working tack is to be kept free of extra adornments and excessive silver. All working tack will have the usual silver/brass hardware and that is ok. Western stock-type saddle with a
horn is required
Again, avoid excessive silver/bling/animal prints! If you do not have removable silver plates, you
can tape over them. If you wouldn’t wear it for a day’s work on a working ranch, don’t wear it in
the arena. If in doubt, check with the show office before entering the arena.
28
Classifieds
Promote services, sell items, trade tack….do it all here!
Your ad could
be HERE!
[email protected]
Classified Rates
$45 for 6 months
$80 for 1 year
Please see page 2 for submission deadlines & dates
2014 Rule Book Changes
Please feel free to print this page and add to your current rule book
(continued on page 33)
Two Rein Set Up
The use of a two rein setup will be allowed for horses that are 5-6 year olds being trained with the Vaquero
method. Horses 5 & 6 yrs old only may be shown in two rein gear, defined as: Bridle with approved curb bit,
minimum 1/2 inch flat leather curb strap, and romal reins with or without chains, over an approved bosal with
an appropriate mecate rein. Only one hand on reins and hand may not be changed (except to work an obstacle). Any number of fingers between reins is permitted. It is the exhibitor’s responsibility to notify the show
secretary if they are using that setup and have their back tag annotated appropriately. This would be whatever
the show office uses to identify the snaffle bit horses.
Pattern for Limited Horse Working Cow Horse & Limited Rider Working Cow Horse
(Open Amateur 3-5 for Limited Horse)
The Limited Horse Working Cow Horse & Limited Rider Working Cow Horse classes will use the pattern described below. This is the ONLY pattern authorized for these Limited Classes.
Two cones will be placed 60-70 feet apart and a minimum of 20 ft. from the fence.
The rider shall trot into the arena, trot to first cone and start pattern. The pattern shall be done on the same side
of the cones as the cow is to be released so that all turns are toward that end of the arena. Each part 1-5 of the
dry work will be scored on a basis of 1-10 with 5 being considered average. The cattle portion shall be scored
on a basis of 0-100 with 70 being considered average. There will be a 1 minute time limit for the cattle portion
of the class. Time will start when the cow is released and the gate is closed. In the case of a tie the contestant
with the highest score in the cattle portion shall place higher. The judge shall use and post official FQHR score
sheets for this class.
1. Extended Trot to second cone; Stop; Back two steps; Rollback to right
2. Extended Trot back to first cone; Stop; Back two steps; Rollback to left
3. Lope to second cone; Stop; Rollback to right
4. Lope to first cone; Stop; Rollback to left
5. Lope to center; Stop, Back two steps; Pivot 90 degrees toward cattle and call for the cow to be worked.
Boxing the Cow
The rider shall signal for their cow to be turned into the arena. Upon entry into the arena, the cow shall be controlled on the entry end of the arena to demonstrate the horse’s ability to “hold” the cow. If the cow does not
immediately challenge the horse, the rider shall aggressively move in on the cow to demonstrate his horse’s
ability to drive and block the cow on the entry fence.
3-5 Division Classes
There will be separate classes for the 3-5 year old program in Limited Horse Working Ranch Horse and Limited Horse Working Cow Horse. If need be show management may also offer 3-5 Open and 3-5 Amateur.
30
2014 Rule Book Changes
(...continued from page 32)
Working Cow Horse
In the Working Cow Horse class, the dry/flat work can be INCLUDED or TAKEN OUT. The exhibitor
will only work the cow (boxing, fencing, circling) if it is taken out. This is a choice that each Affiliate can
make, HOWEVER, once a decision has been made for that Affiliate, then you MUST stay with that choice for
the show season.
Ranch Classes
Riders may hold the horn during extended trots in Ranch Pleasure and Handy Ranch.
Ranch Doctoring (replaces Team Doctoring) Open/Amateur/Senior Youth
This class demonstrates the quiet manner of the Foundation Quarter Horse around stock, and its ability to work
cattle with as little disturbance as possible. This class also displays doctoring methods of many working cowboys who rope and doctor cattle without causing undue trauma. Credit will be given for efficiency and
smoothness of the run, quietness in the herd, setting the steer for the heeler, and rope work once the steer is
caught. Disturbing the herd and rough handling of the cattle will be faulted. The herd should have 10-20 head
of cattle, ranging in size from 200-700 lbs. It is preferred (when possible) that cattle with horns and that have
been previously roped are used. They should be reasonably quiet and settled before class begins. Two herd
holders will keep the herd bunched in one end of the arena they may assist the rider while he/she is making the
cut but other than that no other assistance may be given. Horses are to be kept at a walk or trot and will be penalized for breaking to a lope. The exhibitor being judged (the header) shall enter the herd a rope a single animal and set it for helper to heel the animal. Once the animal is headed and heeled it shall be stretched and laid
on the ground. The header (contestant being judged) shall dismount and remove the rope from the steer’s horns
while the heeler keeps the rope tight. Both the header and the heeler must dally and are not allowed to tie hard
and fast. There will be no limit on the number of throws but a 5 minute time limit on getting both ends of the
steer roped.
Legal catches are both horns, half head and around the neck. A front leg catch and figure eight are also acceptable and should not be considered a fault when scoring the horse. Legal catches for the heelers shall be around
the flank or one or both hind legs but not by the tail only. The roper not being judged must make catches
which are legal in order for the run to be scored. Equipment rules shall be the same as for the team roping
events. In addition get down ropes attached to hackamores, snaffle bits or halters but not curb bits are allowed.
All helping horses must be FQHR registered and all helpers must be FQHR members in this class. Judges
should use and post the official FQHR score sheet for this class.
Faults:
Biting, striking, or kicking cattle 5 points per incidence
Rough handling of cattle 5 points
Disturbing the herd 1-5 points at the discretion of the judge
Breaking to a lope 1-5 points at the discretion of the judge
This class will be added to the Ranch Horse Section and points shall count in both Versatility and High Point.
It will not be offered for the 3-5 age group.
For more printable forms and resources, visit
www.fqhr.net/forms-and-resources
32
For more printable forms and resources, visit
www.fqhr.net/forms-and-resources

Th e FQ HR Jou rn al Th e FQ HR Jou rn al Th e FQ HR Jou rn al Th

Transcription

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