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Jim Chafin and Heather Graft have horses in their blood. Jim started out under the watchful eye of his parents, Jim and Sandy Chafin, owners of C Bar C Quarter Horses in Ohio. His success as a youth competitor included Top Five placings at the AQHA Youth World Show and national standings that gave him a solid foundation, responsibility, and work ethic that he parlayed into big wins as an adult at all of the major breed venues.
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How many horses come with their own brand of cookie? Zips Chocolate Chip was a legend, not only for the indelible mark he left on the equine industry, but for the delicious, chocolate chip cookies baked and distributed at shows by his loving owners, Ann and Phil Myers of Myers Horse Farms in Ashland, Ohio.
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In any IRS audit of horse activities, one issue will be the extent to which the taxpayer has advertised horses for sale. Advertising is considered to be an effective type of promotion to attract customers, and if you do not advertise or otherwise promote the sale of your horses, the IRS will argue that you are not engaged in a business because you don’t care about selling your product.
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There are a few facts about the horse industry that are undisputed. Every horse has an owner. Every horse owner has varied expectations of what they will get from the endeavor. However, you can be assured that everyone who has ever owned and shown a horse has done it because they wanted some enjoyment from the sport. They wanted to experience the competition, as well as the camaraderie of like-minded individuals.
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If you happen to be driving through West Texas and glance out across the open expanse of ranch land, you might catch a glimpse of a striking stallion, slick and seal brown, who looks a little out of place among the rangy cattle and miles of fence line. You’re not mistaken.
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