
All horse show competitors have been there. We’ve thought, “Why did I place fifth instead of first? Why did their pattern beat mine?” Perhaps, you were pleasantly surprised to be a class winner, yet you still realized there was room for improvement and wanted to know where to start.
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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.”
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Despite his large size and laidback attitude, Next Ones On Me, aka “Shooter,” is still very much a baby. At three years old, the dark gelding is just beginning his career in the show ring by competing in Hunter Under Saddle classes. He wasn’t shown much this year, being that it was his first season.
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For Chelsea and Paulina Martz, showing horses is a family affair. Chelsea, 25, and Paulina, 16, are the daughters of Cathy and Gary Martz of Blacklick, Ohio. The genuine affection, good-natured ribbing, and dedication to the girls’ interest in riding are the ties that bind this dedicated horse show family together.
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Recently, Amy and I were tasked with finding two dead-broke, healthy, good-minded horses for some friends in Ohio. There was a list of requirements that made this task a bit more daunting for us. The horses had to be capable of being ridden on a trail, a real trail over hills, through valleys and rivers that cover their nearly 2000 acre property. Their farm is peppered with trophy deer, wild birds, rabbits, squirrels and coyotes, so the horses had to be broke to gunfire so the riders can shoot them from the saddle.
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Nancy Alto-Renfro fondly remembers the day that a timid, 13-year-old girl walked into her barn in Finley, California hoping to break out of the novice youth division. Fast-forward nine years later and Kirsten Thomsen, now 22, has blossomed into a confident, young woman and competitor who can hold her own with some of the top amateur exhibitors in the country.
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“When the going gets tough, the tough get going.” But conquering a tough pattern with difficult transitions is quite a different matter, especially if a particular maneuver is causing difficulties. Getting ready for the upper echelon of horse show pattern work doesn’t have to be complicated or confusing, but it might require some extra practice or a change of approach, whether your horse is green or broke.
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With major sales like the Congress Super Sale and AQHA World Show Sale marking the end of one show season and the start of another, it’s easy to get wrapped up in the fever of horse shopping. But where do you go and how do you get started?
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