SHC April 2010

page 4 • SHC • April 2010

SHC • April 2010 • page 5



page 8 • SHC • March 2010














Doc,I have 2 month oldfoal that toes outpretty bad. Is thereanything that I can

do for him? He is a pretty nicecolt otherwise.If a two month old foal turns

out but not too bad then what Iwould do is make sure his feetget trimmed on a regular basis

which is about everyfour weeks and payattention to makesure the condition isnot getting worse. Ifit seems to be getting

worse then I would keep himin a small enclosed area for afew weeks. Many times the toe-ing out will correct as the foalschest gets wider. In fact youcan end up with a foal that toesin if you correct a foal thatdoesn’t need correction and hischest gets wider.If the foal is turned out pretty

bad then I would put him in astall and put some glue onshoes with medial (inside) ex-tensions on him. I would leavethese on for ten to fourteen

days. They are sometimes diffi-cult to keep on a foal's feet es-pecially if he is not kept in astall. Preparation of thefoot is of key impor-tance when gluingon the shoes. Themedial exten-sions forcehim to breakover thefront of hisfoot insteadof over theinside of hisfoot.Toeing

out shouldalso be dif-ferentiatedfrom a fetlockvalgus wherethe fetlock is ac-tually deviatinginward. A fetlockvalgus can be cor-rected by stall rest if it isnot severe and if it is fairly se-vere it can be treated with a pe-riosteal stripping surgery or ina very severe case by puttingscrews in the growth plate ofthe long side.A periosteal stripping surgery

basically cuts the outside cov-ering of the bone on the shortside. The outside covering (pe-riosteum) of the bone acts likean elastic bandage and when itis cut it releases pressure on theshort side of the bone & allowsit to catch up with the longside.Many of the foals with angu-

lar limb deformaties willstraighten up on their own.Nature puts pressure on thelong side of the growth plateon a “knocked kneed” or“knock fetlock” foal and somany times this pressure stops

the growth on the long sideand allow the short side tocatch up. There is a time limit

to waiting for them tostraighten up on theirown. Depending onthe joint you canwait too late bydoing nothingfor a fewmonths.The best

thing to dofor your foalis to get anequine vet-erinarianwho isknowledge-able with foaldevelopmentalorthopedic dis-ease to look at

your foal. Youshould also have

your nutrition pro-gram reviewed and watch

out for foals from certainbloodlines that have more thantheir fair percentage of prob-lems. Look very carefully at thesire and dam and how theycompliment each other beforeyou decide on a breeding.Breeding foals can be a very ex-citing and rewarding endeavorbut you have to pay attentionto the details to end up withgood sound horses. I hope thatanswered your question. Keepme posted on your foal’sprogress.

Stephen D. Fisch, DVM9085 Magnolia Hill DriveTallahassee, Fl 32309

[email protected]

AskTheVet

Steve Fisch, DVMAVS Equine Medical & Surgical Hospital

A.

Q.






NORTH ALABAMA

Barrel Jackpot and Pole Jackpot: BuckleSeries: March 21st, April 18th, May 16th,Jun 20th, Jul 18th, AUG 15TH, Sep 19th .Defense Rests Ranch, 817 Spring CreekRd, Geneva, AL 36340 Call or Text 334-248-3524. www.defenserestsranch.comfor details. Race starts at 2pm CST, exhi-bitions at 1pm CST.

SUMMER CAMPS:

Girls Ages 8-16 Both day and overnightM-F. www.defenserestsranch.com for de-tails! or call or text 334-248-3524 Beginnerto Advanced. We also have a Mother-Daughter Week. Sign up early for dis-counts and availability! Geneva, AL.

EXTREME COWBOY RACE SCHEDULE

*May 29 Extreme Cowboy Race 5 of 10Forney CC(Cowboy Church) /For-ney….……Negative Coggins Is Required!256-312-2649

*May 8 Extreme Cowboy Race 4 of 10. BigValley Arena CC(Cowboy Church) /Alexan-dria……Negative Coggins Is Required!205-965-5893

*Jun 12 Extreme Cowboy Race 6 of10.Trading Post CC(Cowboy Church)/Grant…Negative Coggins Is Required!256-558-2801…256-599-1795

*Jul 17 Extreme Cowboy Race 7 of 10. CCof Dekalb County /(CowboyChurch)Rainsville ..Negative Coggins IsRequired!..256-251-0410, 256-572-3073

*Jul 31 Extreme Cowboy Race 8 of 10. CCof Marshall County(Cowboy Church) /Al-

bertville….Negative Coggins Is Required!256-302-7612, 205-999-8563

*Aug 14 Extreme Cowboy Race 9 of 10 .Big valley Arena CC(Cowboy Church)/Alexandria…Negative Coggins Is Re-quired!….…205-965-5893

*Sept. 18 Extreme Cowboy Race 10 of 10.Forney CC(Cowboy Church) /Forney…Negative Coggins Is Required! 256-312-2649

**Cowboy Church Extreme Race**CHAMPIONSHIP….Oct 16 location to beannounced. Negative Coggins Is Required!256 312 2649, 256-302-7612 205-999-8563

** June 26th. Etowah Co Mounted SheriffsUnit Extreme Cowboy Race @ mountedunit headquarters.Negative Coggins Is Re-quired to enter grounds! For info or to pre-register: 256 390 3645

* May 1st. Mt Hebron trail Ride and BBQ.Horses and wagons. Ride leaves at 9:00.BBQ baganning @ 11:00. 256 593 8698256 878 9747

BUCKSKIN AND ALL BREED SHOW

April 24, 2010. 3 judges! King Palm Ranchin New Smyrna Beach. For info call 386-299-0031. www.midfloridabuckskin.com

FLORIDA HALTER HORSEASSOCIATION

www.floridahalterhorseassociation.comThe next show is March 28 at SumterEquestrian Center in Bushnell FLwww.sumterequestriancenter.com offeringall breed open, youth, amateur and dis-

abled in hand classes. Horses must beregistered with the AHHA and can be reg-istered at the show. contact Amy Barco352 457 2043 [email protected] formore information

DEEP DIXIE PLEASUREHORSE SCHEDULE

April 24 Deep Dixie Pleasure HorseShows Cairo- Grady Co Arena 11am hal-ter, english, western, racking, & Reiningevents www.deepdixiepleasurehorse.com229-942-2354

May 8 Deep Dixie Pleasure Horse ShowsAlbany - Dougherty Co Arena 11am Hal-ter, English, Western, Racking & Reiningevents 229-942-2354www.deepdixiepleasurehorse.com

SOUTHERN CUTTERS ASSOCIATION2010 SHOW SCHEDULE

March 27th & 28thMay 1st & 2ndAug. 28th & 29thNov. 13th & 14th

All shows will be held at SoutheasternArena, Unadilla, GA. Shows start each dayat 8:00 A.M.

HEART OF DIXIE CUTTINGHORSE ASSOCIATION

Montgomery AL1 - 2 May 201014 - 15 August 201011 - 12 September 201013 - 14 November 2010

These show are at W.O. Crawford Arena(Garrett Coliseum), 1555 Federal Dr, Mont-gomery AL.





BOARDING

JUMPERFORMANCE HORSES. BOARD-ING/TRAINING FACILITY 21 ACRES INJENNINGS FLORIDA. ENDLESS TRAILSIN THEWOODS ALONG THE ALAPAHARIVER. CURRENTLY A 3 STALL BARN. 5BIG TURN OUTS, WITH ORWITH OUTOTHER HORSES. 2 PONDS,ONE THAT ISSWIMABLE FORYOUR HORSE. TRAININGIS ALSO AVAILABLE, BARREL,JUMPEROR ALL AROUND PERFORMANCEHORSES. FOR MORE INFORMATION,CALL JENNAH AT (229) 539-0740

DOGS

PEMBROKEWELSH CORGIS - Male pup-pies $300.00 . Purebred 1st shots andwormed - 334-588-0721

PEMBROKEWELSH CORGIS - AKC REG-ISTERED 4 males 2 females both tris andsables. Shots/Wormed. Ready to go 3/11.Can email photos.$600. Call 706-587-4058

DONKEYS

FREE! TWO LINEBACK DONKEYS.(JACKS) BEEN USED AS CATTLEGUARDS. PLEASE CALL MONICA LAW334-672-0859 OR KELLY PRITCHETT 334-268-0059. THEY CAN BE PICKED UPFROM GOSHEN HIGH SCHOOL.

2005 Mammoth Jack. Sorrel, handsome,gentle, easy to handle, stands for farrier andvet. UTD shots and coggins. Ready for the2010 breeding season. $600 229-567-9024leave message

2001 Large Standard Jack-54" HandsomeBlack, gentle, easy to handle, stands for far-rier and vet. UTD shots and coggins.Ready for the 2010 breeding season. $600229-567-9024 leave message

4 year old black jack, male donkey ( will notbreed mares- only donkeys) great pastureguard, asking $100.00 or best offer please

contact (850) 299- 6394 leave message if noanswer

EQUINE

3 yo Hancock/Poco bred bay roan (althoughshe looks like blue roan except for brownmuzzle) registered quarter horse mare. Sheis green broke, stands at 14 hands and hasa great temperment. Her pedigree is listedon allbreedpedigree.com under Lil StarGazer. Will send pictures upon request andselling for $750. Please call 334-889-9024or email [email protected]

2 1/2 yo gray, Hancock bred, AQHA mareout of Iowa with black points. She is fromdawsonquarterhorses.com and is greenbroke, stands at 15 hands and has a greattemperment. She is very large boned andmuscled. Her pedigree is listed on allbreed-pedigree.com under Josey Joe Hancock.Will send pictures/video upon request andselling for $1500. Please call 334-889-9024or email [email protected]

2007 APHA sorrel tobiano mare own daugh-ter of eight secondcowboy..gorgeous..excel-lent for show,pleasuregreen broke slow slowjogs calm and easy going 15hhs. And stillgrowing $2000.00 call for more info 256-328-5859

APPALOOSAS FOR SALE: Beautiful leop-ard 16H APPALOOSA broodmare. Has pro-duced 4 colorful foals. She rides. Reg.ApHC. Only $750. (352)793-1031.

Near few-spot leopard APPALOOSA stallion15H. He has a very pretty head and isproven to produce color. He is a gentlemanand quiet to work around. Must sell $750.(352)793-1031.

PONY FOR SALE: Very pretty 14H overoPinto mare. Should make an excellentadults' driving prospect. Her UNIQUE colorwill get you noticed in the ring. $500.obo Notsuitable for a child. (352)793-1031.

APPALOOSA FOR SALE: Black and whiteloud colored Appaloosa stallion. He is 15Hand gentle to work around. Needs a job.Only $750. Can be registered with ApHC.(352)793-1031

AQHA 3537805 14 yo/14.1 Sorrel Mare;Prior turnback horse. Settles, foals easy.Rides great, trails/farm. 100% Sound, easykeeper. Open for 2011. Could compete/hasfoals with cow sense. Freckles Playboy line.404-391-5470 MOTIVATED SELLER $1000firm. [email protected] Rome GA

7 year old Percheron cross mare. Beautifulgrey dabble. 15.3 hands, gentle, willing,good ride, started to drive. UTD shots andcoggins. $800 229-567-9024 leave mes-sage

12 year old Quarter horse mare. GoldenPalamino. 13.2 hands, gentle, willing, goodtrail horse, has been riden in parade, goodmother. UTD shots and coggins $800 229-567-9024 leave message

Quarterhorse gelding-sorrel-14.2 hands.Solid built horse, loving, willing, has been onthe trails and has done some cutting. Goodwith kids. UTD shots and coggins. $900229-567-9024 leave message

2007 APHA sorrel tobiano mare own daugh-ter of eight secondcowboy..gorgeous..excel-lent for show,pleasuregreen broke slow slowjogs calm and easy going 15hhs. And stillgrowing $2000.00 call for more info 256-328-5859

Junior rodeo horse. Very nice gentle brokegelding can be rode in any event. will teachyour kids how to rodeo. 813-732-6285/334-877-4775

Finished ranch and calf horses from Texasdoctored lots of cattle off of. spin, slide ETC.813-732-6285/334-877-4775


Keeping YouConnected!

The Southern Horse Connectionwww.southernhorseconnection.com

15 month old registered palomino paint filly,lots of color, great temperment and handleswell, show quality bred with large build andpetite head asking $450.00 or best offer,please contact (850) 570-3830 or (850) 299-6394 please leave message if no answer

2 year old registered sorrell quarter horsefilly, bred to show and has speed eventingpotential, 14.2 hh, stocky build, well man-nered, training negotiable. Asking $500.00,please contact (850) 570- 3830 or (850)299-6394 please leave message if no an-swer

4 year old registered bay quarter horsemare, petite head and stocky build, greattemperment, training negotiable, asking$450.00, please contact (850) 570-3830 or(850) 299-6394 please leave message if no

2 year old registered blue roan filly, showquality, wonderful english prospect, or speedeventing potential, great temperment, train-ing negotiable asking $500.00. please con-tact (850) 570-3830 or (8500 299-6394please leave message if no answer

18 month old registered sorrell quarterhorse filly, bred to show with lots of speedpotential, stocky built, handles well asking$500.00 or best offer, please contact (850)570-3830 or (850) 299-6394 please leavemessage if no answer

2 year old child safe sorrell quarter horsefilly, training started, well under saddle andridden by three year old, lots of pleasure po-tential or beginner horse. Good home only,asking $300.00 firm please contact (850)299-6394 leave message if no answer

OWN son of Kid Clu, out of Gray Lady Kay,who has 190 hltr pts, & is a two time worldchampion producer. also the dam of Perpet-ual Image. Must sell--$3500 or best offer.(912) 381-0361 Douglas, GA

STANDING AT JUMPERFORMANCEHORSES. 1998 AQHA PALOMINO STAL-LION 14.3, BIG BONED AND BLOCKY,PROVEN 1D BARREL/ROPE HORSE. ANOWN SON OF "OKLAHOMA FUEL" OUTOF A "DOLL FACE QUINCY" mare. PUTS ABIG HIP AND A GOOD MIND ON HISFOALS. LOOK FOR HIM AT NBHASHOWS. STUD FEE;$500.00 CALL FORMORE INFORMATION (229)539-0740 JEN-NAH BLAIR

THROUGHBRED MARE, 13Y/O DARKBAY/BLACK A STICKED 17.0 HANDS,VERY GOOD RACING BLOODLINES. INFOAL TO A AQHA STALLION AN OWNSON OF "OKLAHOMA FUEL" EASY TOHANDEL AND TO RIDE, GREAT MARE,AND GREAT MOTHER, IS A EASYKEEPER. SELLING TO DOWN SIZE OURHEARD, ASKING $1,500 OBO CALL JEN-NAH AT (229)539-0740

FARRIERS

Samples Farrier Service. Servicing theSouth & East Atlanta area Offering Hot andCold Shoeing Mules, Drafts, Donkeys, Mini's& Horses Call to schedule an appointment.Chris Samples 256-490-0124

FOALS

EXCEPTIONAL performance prospect-WHITE 9mo. colt that absolutely LOVESeverybody. He should mature around 15hand has perfect athletic muscular conforma-tion. Asking $500.obo (352) 793-1031.

EXCEPTIONAL performance prospect-veryathletic white 9mo. colt. Should maturearound 15H. Loves everybody. $500.(352)793-1031.

2 registered weanling colts, one chestnutand one sorrell, handle well, and are showquality babies, lots of potential, stocky with

petite heads. Asking $350.00 each or possi-ble deal for both. Contact (850) 570-3830 or(850) 299-6394

MINIATURES

AMHA 2008 chestnut colt, 32”. Has oneblue eye. Handled daily. Will make a goodpet or driving prospect. Very sweet and re-fined. Dahlonega, GA 706-867-9073.

AMHA 2009 weanling colt. Has two blueeyes and should mature around 30” Han-dled daily. He is show quality and stallionprospect. Dahlonega, GA 706-867-9073.

SADDLES

PHIL HARRIS SADDLE 15" Silver on cor-ners and horn.White oak & basketweavetooling. Excellent condition. $2,100(904)755-5266 Jacksonville,fl

STALLIONS

Jaggeds Poco Sensation: 90% Blk/WhtOvero Producer! Drop Dead Gorgeous 15.21300 lbs, Pleasure Horse, Perfect Confor-mation, Excellent Disposition. $250 LimitedBooking! 334-248-3524 [email protected]

TRAINING

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



Hobby Loss audits inthe Horse Industry

In hobby loss audits, the IRSsometimes views various types ofhorse activities as a means of

generating tax losses, rather than aprofit-oriented venture. Many casesthat have ruled in favor of the tax-payer in horse or other livestock activ-ities involve people who developed asuperior line of animal. Taking a sci-entific approach to breeding is evi-dence showing a businesslikeapproach to the activity.

Careful researchinto pedigrees, forexample, shows aconcern for theproper applicationof genetics to yourbreeding program.Working with ex-perts to develop asuperior nutritionalprogram is also ev-idence that you are

using scientific means to enhance orat least maintain the health of youranimals, and this in turn suggests youare operating a business rather thana hobby.The use of scientific devices to help

train animals is important in showingthat your venture is conducted in abusinesslike manner. For example,many people in the cutting horse in-dustry utilize a “mechanical cow,”which is a device used to help traincutting horses. This product consistsof a life-like mechanical cow whichtravels across a pen on cables.Movements of the cow are controlledby switches, and provide a variety ofoptions.Another area is agricultural science,

which is important in helping to maxi-mize the use of farm]land--for in-stance, to help eradicate problematicweeds. This in turn helps to promotethriving pastures. The use of scien-tific techniques is also important inthat it helps reduce costs, thus mak-ing it more feasible to realize a profit.Another recurring issue in horse

and other livestock activities is“how many” animals constitute a de-

cent sized herd that can generate aprofit from breeding and selling. Thisdepends on numerous variables, notto mention the capabilities of the peo-ple involved in day-to-day manage-ment of the operations. Sometimesthe IRS will argue in an audit, that thetaxpayer has either “too many” or “toofew” animals. In situations where theactivity consists primarily of breedingbroodmares and selling foals, the au-ditor might conclude that you have“too few” broodmares, and that thisshows a lack of profit motive. Thissimply does not make sense. TheIRS must keep in mind that thereshould be business reasons for in-creasing the size of one’s herd.There is significant competition in

selling animals. It is important tofocus one’s efforts on successfulshowing and marketing of one’s ani-mals, one by one. To simply “in-crease” the size of one’s herd wouldpresent logistical and financial prob-lems that the management of amedium size, quality herd does notpose.If anything, taxpayers in many Tax

Court cases are criticized for havingtoo many animals. If there are “toomany” animals, the IRS will want toknow if you have any plans on cullingsome of them. Many Tax Court casesrefer to the necessity of culling ani-mals that are not being productive inthe taxpayer’s breeding program.These and other issues should be

addressed not at the time of an audit,but beforehand during the course ofdeveloping one’s Business Plan. As Ihave previously said in this column,one of the best ways to insure thatyou are complying with the IRS hobbyloss rule is have a formal BusinessPlan, or at least to have your situationreviewed by a tax attorney so as toanalyze your existing operations,evaluate the strengths and the weak-nesses, and obtain recommendationsaccording to tax law on how the oper-ations can be improved in order tomeet IRS scrutiny.One final point so often raised in

hobby loss cases is the notion thatthe taxpayer’s family has an affection-ate attachment to some of the horses,or that there are significant recre-ational elements involved. The IRSwill try and find any bit of evidence--such as the participation of children--to argue that your primary motivationis recreation, not business. This is re-ally not a proper approach on the partof the IRS because many Tax Courtcases have ruled in favor of taxpay-ers even though there were some el-ements of personal pleasure andrecreation. For example, in Burrus v.Commissioner, T.C. Memo. 2003-285,the Tax Court ruled in favor of the tax-payer even though family membersrode four or five horses on the prop-erty, and they held an annual dovehunt and barbecue for about 50 to 75guests. Also, the taxpayer’s childrenand grandchildren visited the propertymany times, and would often canoeand fish on a pond located at theproperty. This was outweighed byother businesslike elements, such asbreeding champion quality animals,that proved the taxpayer conductedthe activity in a businesslike manner,despite the occasional recreational el-ements involved.

[John Alan Cohan is a lawyer who has served thefarming, ranching and horse industries since l98l.He can be reached at: (3l0) 278-0203, by e-mail [email protected], or you can see more athis website: www.johnalancohan.com.]

By John Alan CohanAttorney at Law







Documents

SHC April 2010