SHC-May-2010

page 2 • SHC • May 2010

SHC • May 2010 • page 3















Doc,I have a yearling

Thoroughbred who re-cently went lame inthe right rear leg. She

was x-rayed and found to havevery small OCD lesions in bothstifles. Should I have surgery per-formed on these stifles or whatshould I do to help this filly? Alsowhat causes OCD?

If you have it nar-rowed it down to thestifles then the currenttrend as far as treat-ment goes is to injectthe OCD lesion withsteroids and hyaluronic

acid. Previously surgery was onthe top of the list for horses withOCD’s in the stifle. Now most vet-erinarians give them a chance tobecome sound with joint injec-tions. I like to inject them with ei-ther Hyvisc and depomedrol orPolyglycan and depomedrol. Wemay inject these one time andthen again about two to threeweeks later. If there is no im-provement then 30 or more dayspast the last injection we will goin with the arthroscope and ex-plore the joint. If the only problemis the OCD lesion then we willcurette the lesion back to bleed-ing, healthy bone. Stem cells canalso be injected into the lesion to

promote healthy new growth ofbone.After the surgery these horses

are given 1 week of stall restand then about 3 addi-tional weeks of stallrest with handwalking. The nextmonth they areput in a smallpaddock andthen the thirdmonth theyare turnedout in aslightly big-ger paddock.Dependingon the size ofthe lesionyou can usu-ally resumetraining afterthree months.Horses that arenot sound at thistime have a poorprognosis forsoundness at the levelthey are currently beingasked to perform at.What causes OCD? OCD is part

of a complex called developmen-tal orthopedic disease (DOD). It iscaused by a combination of nutri-tion, genetics and other environ-mental factors. This is why it isimportant when choosing yourbreeding stock to know what hasgone on with your horse’s ances-tors as far as soundness problemsare concerned. Also when pur-chasing a horse you may want tohave it radiographed before youbuy it to rule out problems suchas OCD. Everything is inheritableto a degree. When you put signifi-cant pressure on a certain physicaltrait in your breeding programyou loose other good traits. Thatis why some race horse lines areknown for blazing speed but theyare also known for unsoundness.You have to balance the speedand the soundness when choosingyour breeding herd. That is whymilk cows produce a lot of milkbut not much beef and they can’trun fast. They were bred to pro-

duce milk so they lost their abilityto produce beef. If when breedinghorses you concentrate solely on

their performance traits but nottheir ability to stay soundyou will eventuallyloose the soundness.

Nutrition is also acause of develop-mental orthopedicdisease. Nutri-tion is muchmore compli-cated thanmost peoplethink. It in-volves muchmore thanfeeding a cer-tain percentprotein to dif-ferent ages ofhorses. It is soimportant andcomplicated that Ican not possiblysay everything that

needs to be said in thisarticle. Just know there

are many major and mi-cronutrients that need to be fedin certain amounts and in certainratios to each other. The best thingto know about nutrition is if youare not knowledgeable in nutri-tion then know someone who is.Don’t guess and see what hap-pens. You can end up with DODwhen the nutrition is all done cor-rectly so at least know that youare feeding and breeding correctlyand then you degree of incidenceof DOD and OCD will decreasethan if you were not careful infeeding and breeding.I hope this helps you or at least

aims you in the right direction.Good luck with your filly.

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

[email protected]

AskTheVet

Steve Fisch, DVMAVS Equine Medical & Surgical Hospital

A.

Q.




ALABAMA

C & R Feed & Supply22735 US Hwy 231 NorthRagland, AL 35131(205) 338-4342

Sikes Pet & Farm Supply Inc1780 B East Glenn AvenueAuburn, AL 36830(334) 502-2469

FLORIDA

Alachua Farm & Lumber, Inc14101 NW 145th AvenueAlachua, FL 32616(386) 462-3003

Chie�and Farm Supply215 East Rogers BlvdChiefl and, FL 32644(352) 493-4294

County Line Feed & Supply Inc9293 State Road 7Boyton Beach, FL 33437(561) 204-4884

Diamond R Fertilizer Co, Inc321 State Road 207East Palatka, FL 32131(386) 325-7992

Finish Line Feeds, Inc145 SW Third AvenueDania, FL 33004(954) 920-1414

The Granite Group, LLP13364 Lincoln RoadRiverview, FL 33569(813) 236-1885

Grifs Western, Inc6211 Orange DriveDavie, FL 33314(954) 587-9000

Hardee Ranch Supply, Inc1203 Hwy 17 SouthWauchula, FL 33873(863) 773-4322

Hole In The Wall FeedAtlantic Avenue 9022Delray Beach, FL 33446(561) 499-0250

Lays Feed & Western Wear5530 Old Hwy 37Lakeland, FL 33811(863) 646-1003

OK Feed Store22801 SW 177 AvenueMiami, FL 33170(305) 246-3333

Orange Hill Express982 Orange Hill RoadChipley, FL 32428(850) 638-9505

Red Barn Feed & Supply, Inc12948 Okeechobee BlvdLoxahatchee, FL 33470(561) 790-0004

Sanders Farms of Ocala, Inc5950 SW 6th PlaceOcala, FL 34474(352) 873-8660

Sparr Building & Farm Supply13033 NE Jacksonville RoadSparr, FL 32192(352) 622-7063

Sparr Building & Farm Supply6000 Signature DriveWildwood, FL 34785(352) 330-1718

Sparr Building & Farm Supply240 S Main StreetWilliston, FL 32696(352) 528-6177

Suburban Feed9722 State Road 52Hudson, FL 34669(727) 868-4260

Sunset Feed & Supply, Inc7650 SW 117 AvenueMiami, FL 33183(305) 271-0341

Town & Country Feed & Supply, Inc16133 Jupiter Farms RoadJupiter, FL 33478(561) 746-0433

Woodville Ace Hardware, Inc9382 Woodville HwyTallahassee, FL 32305(850) 421-9000

GEORGIA

B&S Feed & Farm Supply, Inc1750 Highway 21 NorthSpringfi eld, GA 31329(912) 754-3439

Baell Mercantile Co, Inc550 First St NEMoultrie, GA 31776(229) 985-5151

Country Living Hardware, Inc4336 Cornelia HighwayLula, GA 30554(770) 869-3023

Deason’s Farm & Garden30 Railroad AvenueRoyston, GA 30662(706) 245-5001

Farmers Seed & Feed206 N Hampton StreetAmericus, GA 31709(229) 924-4298

Wallace Farm & Pet Supply, Inc4343 Hwy 27Bowdon Junction, GA 30109(770) 834-9100

NORTH CAROLINA

Carolina Grain, Inc2500 Fayetteville RoadLumberton, NC 28358(910) 739-3487

Carolina Town & Country710 East Main StreetSanford, NC 27330(919) 776-2790

Chadbourn Feed Service, Inc207 West 1st AvenueChadbourn, NC 28431(910) 654-3057

Milam Hardware315 Hwy 117 SouthBurgaw, NC 28425(910) 259-5200

Mountain Valley Country Store670 Hwy 69Hayesville, NC 28904(828) 389-1402

Piedmont Feed & Supply, Inc4805 NC Hwy 54 WestChapel Hill, NC 27516(919) 942-7848

PL Woodard Co.108 E Barnes StreetWilson, NC 27893(252) 243-2045

Warner Feed7915 Lancaster HwyWaxhaw, NC 28173(704) 243-3011

SOUTH CAROLINA

Boots, Bridles & Britches/Aiken1310 E Pine Log RoadAiken, SC 29803(803) 643-1717

TENNESSEE

R & J Feed Supply Co, Inc1030 S Highland AvenueJackson, TN 38301(731) 427-3548

Authorized Purina® Dealers in Your Area

See it at horse.purinamills.com

© 2010 Purina Mills, LLC. All rights reserved.






Tww

DOGS

CKC Registered Miniature Schnauzers, 4 black/silver $400 and 2 chocolates $700. They were 6wks old on 2/28. Will send pictures upon request. Please call 334-889-9024 or email [email protected]

PEMBROKE WELSH CORGIS - Male puppies $300.00 . Purebred 1st shots and wormed - 334-588-0721

PEMBROKE WELSH CORGIS - AKC REGIS-TERED 4 males 2 females both tris and sables. Shots/Wormed. Ready to go 3/11. Can email photos.$600. Call 706-587-4058

MINIATURES

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

AMHA 2009 weanling colt. Has two blue eyes and should mature around 30” Handled daily. He is show quality and stallion prospect. Dahlonega, GA 706-867-9073.

DONKEYS FREE! TWO LINEBACK DONKEYS. (JACKS) BEEN USED AS CATTLE GUARDS. PLEASE CALL MONICA LAW 334-672-0859 OR KELLY PRITCH-ETT 334-268-0059. THEY CAN BE PICKED UP FROM GOSHEN HIGH SCHOOL.

2005 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 2001 Large Standard Jack-54" Handsome Black, 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

4 year old black jack, male donkey ( will not breed mares- only donkeys) great pasture guard, asking $100.00 or best offer please contact (850) 299- 6394 leave message if no answer

MISCELLANEOUS

Dirty Horse Blankets? Rosie's Blanket Wash offering 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

Rodeo camp @ Diamond D Stables barrels, poles, goat tying, roping, trail riding, and much more. June 14-18 sign up (904) 289-9331 or more info

FARRIER SERVICE 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

EQUINE

3 yo Hancock/Poco bred bay roan (although she looks like blue roan except for brown muzzle) registered quarter horse mare. She is green broke, stands at 14 hands and has a great temperment. Her pedigree is listed on allbreedpedigree.com under Lil Star Gazer. Will send pictures upon request and selling for $750. Please call 334-889-9024 or email [email protected]

2 1/2 yo gray, Hancock bred, AQHA mare out of Iowa with black points. She is from dawsonquarterhorses.com and is green broke, stands at 15 hands and has a great temperment. She is very large boned and muscled. Her pedigree is listed on allbreedpedigree.com under Josey Joe Hancock. Will send pictures/video upon request and selling for $1500. Please call 334-889-9024 or email [email protected]

2007 APHA sorrel tobiano mare own daughter of eight secondcowboy..gorgeous..excellent for show,pleasuregreen broke slow slow jogs calm and easy going 15hhs. And still growing $2000.00 call for more info 256-328-5859

APPALOOSAS FOR SALE: Beautiful leopard 16H APPALOOSA broodmare. Has produced 4 colorful foals. She rides. Reg. ApHC. Only $750. (352)793-1031. Near few-spot leopard APPALOOSA stallion 15H. He has a very pretty head and is proven to produce color. He is a gentleman and quiet to work around. Must sell $750. (352)793-1031.

PONY FOR SALE: Very pretty 14H overo Pinto mare. Should make an excellent adults' driving prospect. Her UNIQUE color will get you noticed in

the ring. $500.obo Not suitable for a child. (352)793-1031.

APPALOOSA FOR SALE: Black and white loud colored Appaloosa stallion. He is 15H and 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, easy keeper. Open for 2011. Could compete/has foals with cow sense. Freckles Playboy line. 404-391-5470 MOTIVATED SELLER $1000 firm. [email protected] Rome GA

7 year old Percheron cross mare. Beautiful grey dabble. 15.3 hands, gentle, willing, good ride, started to drive. UTD shots and coggins. $800 229-567-9024 leave message

12 year old Quarter horse mare. Golden Palamino. 13.2 hands, gentle, willing, good trail horse, has been riden in parade, good mother. UTD shots and coggins $800 229-567-9024 leave message

Quarterhorse gelding-sorrel-14.2 hands. Solid built horse, loving, willing, has been on the trails and has done some cutting. Good with kids. UTD shots and coggins. $900 229-567-9024 leave message

2007 APHA sorrel tobiano mare own daughter of eight secondcowboy..gorgeous..excellent for show,pleasuregreen broke slow slow jogs calm and easy going 15hhs. And still growing $2000.00 call for more info 256-328-5859

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

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

15 month old registered palomino paint filly, lots of color, great temperment and handles well, show quality bred with large build and petite 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 horse filly, bred to show and has speed eventing potential, 14.2 hh, stocky build, well mannered, training negotiable. Asking $500.00, please contact (850) 570- 3830 or (850) 299-6394 please leave message if no answer

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

2 year old registered blue roan filly, show quality,wonderful english prospect, or speed eventing po-tential, great temperment, training negotiable ask-ing $500.00. please contact (850) 570-3830 or(8500 299-6394 please leave message if no an-swer18 month old registered sorrell quarter horse filly,bred to show with lots of speed potential, stockybuilt, handles well asking $500.00 or best offer,please contact (850) 570-3830 or (850) 299-6394please leave message if no answer

2 year old child safe sorrell quarter horse filly,training started, well under saddle and ridden bythree year old, lots of pleasure potential or beg-ginner horse. Good home only, asking $300.00firm please contact (850) 299-6394 leave mes-sage if no answer

OWN son of Kid Clu, out of Gray Lady Kay, whohas 190 hltr pts, & is a two time world championproducer. also the dam of Perpetual Image. Mustsell--$3500 or best offer. (912) 381-0361 Dou-glas, GA

STANDING AT JUMPERFORMANCE HORSES.1998 AQHA PALOMINO STALLION 14.3, BIGBONED AND BLOCKY, PROVEN 1DBARREL/ROPE HORSE. AN OWN SON OF "OK-LAHOMA FUEL" OUT OF A "DOLL FACEQUINCY" mare. PUTS A BIG HIP AND A GOODMIND ON HIS FOALS. LOOK FOR HIM AT NBHASHOWS. STUD FEE;$500.00 CALL FOR MOREINFORMATION (229)539-0740 JENNAH BLAIR

THROUGHBRED MARE, 13Y/O DARKBAY/BLACK A STICKED 17.0 HANDS, VERYGOOD RACING BLOODLINES. IN FOAL TO AAQHA STALLION AN OWN SON OF "OKLA-HOMA FUEL" EASY TO HANDEL AND TO RIDE,GREAT MARE, AND GREAT MOTHER, IS AEASY KEEPER. SELLING TO DOWN SIZE OURHEARD, ASKING $1,500 OBO CALL JENNAH AT(229)539-0740

2y/o AQHA/ NFQHA reg blue roan stallion. Solidchunk of muscle! Saddled, ground worked, movesoff pressure.Worked on Drive lines. Current onshots, worming& hoof care. Blue Valentine breed-ing on top and bottom. Leo Hancock Hayes,Plenty Try, Gooseberry. Cutting/ reining, trail,pleasure and stallion prospect. Should be ho-mozygous for the black gene. 92% foundation QHbreeding! Serious callers only please!!! $3500.008789747

5 y/o line back dun gelding. 14.3 hands. Blackpoints. Trail ridden and traffic safe. Stout and solid.Easy going, very friendly. Loads, ties, bathes,been all over trail ridding. Has been turned out forabout 6 months, needs a good tuning up and get-ting back in shape. 1200.00 1706 455 8730

AMHA 2008 chestnut colt, 32”. Has one blue eye.Handled daily. Will make a good pet or drivingprospect. Very sweet and refined. $500 OBODahlonega, GA 706-867-9073.

AMHA 2009 weanling colt. Has two blue eyesand should mature around 30” Handled daily. Heis show quality and stallion prospect. $800 OBODahlonega, GA 706-867-9073

Sharp 4 / 21 / 99 AQHA Stud ACHIPACOCO-LATE blood lines 15.2 will paster breed and putcolor on paint horese will sell for $2,500 or trade.call after 6.p.m est. time 850 956 5090 has notbeen under saddle last 4 years.

Complete dispersal of AQHA stallions, mares andother stock including 2-5 year olds. Doc Bar andColonel Freckles bloodlines. Four Arrows QuarterHorses. 229-896-4547.

APHA red and white 5 yo mare 15hands very ath-letic will make a great barrel horse. Gorgeous!!!!email [email protected] or call 904 266-4339

Rodeo camp @ Diamond D Stables barrels,poles, goat tying, roping, trail riding, and muchmore. June 14-18 sign up (904) 289-9331 or moreinfo

Several registered horses for sale, some ridesome are green, but all are halter broke, range inage from weanlings to 8 years. prices start at$300.00-$1500.00 with payment plans available.Also a 4 yr. old tennessee walker gelding, blackand white tobiana paint, is a buggy/wagon horse (NOT broke to ride), has been on trails and in pa-rades and is highway safe, asking $500.00 or bestoffer. And a FREE RESCUED 2yr old filly. pleasecontact (850) 299-6394 leave message if no an-swer for further information.

For Sale – 2003 AQHA Bay Mare, Own daughterof Touchdown Kid out of an own daughter of Play-girls Conclusion. Open for 2010 breeding. N/H &15.2 hands. $1850. Call for more info (850)859-2040 leave message.

For Sale – 1996 AQHA Sorrel Mare, Own daugh-ter of Coolest. Open for 2010 breeding. N/N &15.2 hands. $1750. Call for more info (850)859-2040 leave message.

For Sale – 2008 AQHA Bay Gelding, By an ownson of Perpetualism. Sweet, cute, well mannered,raised right and ready to start. Lots of potential.N/N. $1000. Call for more info (850)859-2040leave message.

For Sale - 2008 AQHA Sorrel Mare, by an ownson of Perpetualism out of an own daughter ofTouchdown Kid. Good looking, well mannered andraised right. Ready to start. N/N. $1000. Call formore info (850)859-2040 leave message.

For Sale - 2005 AQHA Chestnut Mare, Owndaughter of Sparklin Cool. Lots of potential. Big,pretty mare. Open for 2010 breeding. N/H & 16hands. $2750. Call for more info (850)859-2040leave message.

For Sale - 2007 AQHA Sorrel Mare, by an ownson of Perpetualism. Lots of potential. Nice, bigmare ready to start. N/N. $ 1000. Call for moreinfo (850)859-2040 leave message.2008 AQHA Palomino colt.(DOB 7/28/08) He isalready over 15H and still growing. Super blood-lines: He is a grandson of Zippo Pine Bar & GG ofThe Invester. His sire is a point earner(Zips SlowMovin Chip) Halter broke. $500.00 850-859-0099

1985 AQHA Dun Mare. Super great kids horse.Gentle enough for a child but will also go for anadult. Great bloodlines, own daughter of Holly-wood Bill, GG of King, Triangle Lady, Queen H,Joe Barrett, James Kenney mare & Three Bars(allon her papers). $500.00 850-859-0099

2y/o AQHA/ NFQHA reg blue roan stallion. Solidchunk of muscle! Saddled, ground worked, movesoff pressure.Worked on Drive lines. Current onshots, worming& hoof care. Blue Valentine breed-ing on top and bottom. Leo Hancock Hayes,Plenty Try, Gooseberry. Cutting/ reining, trail,pleasure and stallion prospect. Should be ho-mozygous for the black gene. 92% foundation QHbreeding! Serious callers only please!!! $3500.008789747

5 y/o line back dun gelding. 14.3 hands. Blackpoints. Trail ridden and traffic safe. Stout and solid.Easy going, very friendly. Loads, ties, bathes,been all over trail ridding. Has been turned out for



about 6 months, needs a good tuning up and get-ting back in shape. 1200.00 1706 455 8730

AMHA 2008 chestnut colt, 32”. Has one blue eye.Handled daily. Will make a good pet or drivingprospect. Very sweet and refined. $500 OBODahlonega, GA 706-867-9073.

AMHA 2009 weanling colt. Has two blue eyes andshould mature around 30” Handled daily. He isshow quality and stallion prospect. $800 OBODahlonega, GA 706-867-9073

Sharp 4 / 21 / 99 AQHA Stud ACHIPACOCO-LATE blood lines 15.2 will paster breed and putcolor on paint horese will sell for $2,500 or trade.call after 6.p.m est. time 850 956 5090 has notbeen under saddle last 4 years.

Complete dispersal of AQHA stallions, mares andother stock including 2-5 year olds. Doc Bar andColonel Freckles bloodlines. Four Arrows QuarterHorses. 229-896-4547.

APHA red and white 5 yo mare 15hands very ath-letic will make a great barrel horse. Gorgeous!!!!email [email protected] or call 904 266-4339

Rodeo camp @ Diamond D Stables barrels,poles, goat tying, roping, trail riding, and muchmore. June 14-18 sign up (904) 289-9331 or moreinfo

Several registered horses for sale, some ridesome are green, but all are halter broke, range inage from weanlings to 8 years. prices start at$300.00-$1500.00 with payment plans available.Also a 4 yr. old tennessee walker gelding, blackand white tobiana paint, is a buggy/wagon horse (NOT broke to ride), has been on trails and in pa-rades and is highway safe, asking $500.00 or bestoffer. And a FREE RESCUED 2yr old filly. pleasecontact (850) 299-6394 leave message if no an-swer for further information.

For Sale – 2003 AQHA Bay Mare, Own daughterof Touchdown Kid out of an own daughter of Play-girls Conclusion. Open for 2010 breeding. N/H &15.2 hands. $1850. Call for more info (850)859-2040 leave message.

For Sale – 1996 AQHA Sorrel Mare, Own daugh-ter of Coolest. Open for 2010 breeding. N/N &15.2 hands. $1750. Call for more info (850)859-2040 leave message.

For Sale – 2008 AQHA Bay Gelding, By an ownson of Perpetualism. Sweet, cute, well mannered,raised right and ready to start. Lots of potential.N/N. $1000. Call for more info (850)859-2040leave message.

For Sale - 2008 AQHA Sorrel Mare, by an ownson of Perpetualism out of an own daughter ofTouchdown Kid. Good looking, well mannered andraised right. Ready to start. N/N. $1000. Call formore info (850)859-2040 leave message.

For Sale - 2005 AQHA Chestnut Mare, Owndaughter of Sparklin Cool. Lots of potential. Big,pretty mare. Open for 2010 breeding. N/H & 16hands. $2750. Call for more info (850)859-2040leave message.

For Sale - 2007 AQHA Sorrel Mare, by an ownson of Perpetualism. Lots of potential. Nice, bigmare ready to start. N/N. $ 1000. Call for more info(850)859-2040 leave message.

2008 AQHA Palomino colt.(DOB 7/28/08) He is al-ready over 15H and still growing. Super blood-lines: He is a grandson of Zippo Pine Bar & GG ofThe Invester. His sire is a point earner(Zips SlowMovin Chip) Halter broke. $500.00 850-859-0099

1985 AQHA Dun Mare. Super great kids horse.Gentle enough for a child but will also go for anadult. Great bloodlines, own daughter of Holly-wood Bill, GG of King, Triangle Lady, Queen H,Joe Barrett, James Kenney mare & Three Bars(allon her papers). $500.00 850-859-0099

2006 AQHA Incentive fund Gelding Watchin JoFlashBeautiful 15 hds sorrel with Blaze...Sire FOURTIMES AS FLASHY (OWN SON OF FLASHYZIPPER)Dam:ZIPPERFECTION (OWN DAUGH-TER OF ZIPPOS OLD GOLD) NEED TO SALE..Does round pen work NOT BROKE!..1500.00OR BEST OFFER! Lazy M FarmSpecializing in Quality AQHA & APHAPleasure/Performance Bred HorsesVisit us on the Web:http://www.geocities.com/galaxyshep

FOALS

EXCEPTIONAL performance prospect-WHITE9mo. colt that absolutely LOVES everybody. Heshould mature around 15h and has perfect athleticmuscular conformation. Asking $500.obo (352)793-1031.

EXCEPTIONAL performance prospect-very ath-letic white 9mo. colt. Should mature aound 15H.Loves everybody. $500. (352)793-1031.

2 registered weanling colts, one chestnut and onesorrell, handle well, and are show quality babies,lots of potential, stocky with petite heads. Asking$350.00 each or possible deal for both. Contact(850) 570-3830 or (850) 299-6394

Freckles Playboy son, dam Smart Little Lenadaughter, offspring all ages. Donald Cole 601-792-8978.

BOARDING

JUMPERFORMANCE HORSES.BOARDING/TRAINING FACILITY 21 ACRES INJENNINGS FLORIDA. ENDLESS TRAILS IN THEWOODS ALONG THE ALAPAHA RIVER. CUR-RENTLY A 3 STALL BARN. 5 BIG TURN OUTS,WITH OR WITH OUT OTHER HORSES. 2PONDS,ONE THAT IS SWIMABLE FOR YOURHORSE. TRAINING IS ALSO AVAILABLE, BAR-REL,JUMPER OR ALL AROUND PERFORM-ANCE HORSES. FOR MORE INFORMATION,CALL JENNAH AT (229) 539-0740

TRAINING

Will gentle-break two-year olds any breed,fortyyears experience , Ed Whitehurst, Blakely Ga229-768-2560, price reasonable.

SADDLES

PHIL HARRIS SADDLE 15" Silver on corners andhorn. White oak & basketweave tooling. Excellentcondition. $2,100 (904)755-5266 Jacksonville,fl

Handmade like new 14 1/2 ranch cutter pleasecall or text for more info 904 237-3694 JodiCoxwell only 1,200 would b 3,000 or more new.Email [email protected] or call 904 266-4339

TRAILERS

Gooseneck Plate / Complete PackageGooseneckplate with rails, electric brake and all hardwarecomplete for easy installation. Easily converts tofifth wheel plate with proper hook-up accessories.Asking $300.00, please contact (850) 299-6394for further information, serious inquiries only. In-stallation possible upon purchase.



Tax Case AgainstTaxpayer in Horse IndustrySometimes the IRS goes after rela-

tively small tax matters, for thesake of principle. For instance,

take the Tax Court case of RichardCramer of Las Vegas, Nevada, an entre-preneur who operated a local automo-bile dealer.The taxpayer bred paint horses and

he was a member of the American PaintHorse Association. He had no expert-ise in raising horses except that he grewup on a farm and had some experiencein breaking horses. The IRS auditedhim for only one year, when he was in

the early startupphase of the activ-ity, at which time hehad five horses keptat a boarding facil-ity. As in all auditsof this type, the IRSwill examine theprior history of theactivity even thoughonly a later year oryears are being au-

dited.According to the court’s decision, the

taxpayer said that he expected to earnincome from the breeding of these ani-mals, but he had no monetary awardsfrom participating in the horse shows.Unfortunately, the taxpayer representedhimself in Tax Court without legalcounsel, and he failed to show any evi-dence of what success he established orachievements he attained in the horseshows. This is one of the most impor-tant features of anyone’s case—-be-cause the showing of horses is essentialto establish a marketplace interest whatyou are selling.I find this case peculiar because the

petitioner actually made a profit in oneyear (a small one, of $829), and thenterminated the activity because hiscreditors foreclosed on the horses. Thetaxpayer was truly unable to subsidize alosing venture because of downturns inhis automotive business. He lost thiscase, apparently because he did notpresent adequate evidence on his be-half.The Tax Court found that Mr. Cramer

did not maintain books and records of

his activity in a businesslike manner.He actually did not have any bank ac-count, but dealt with all transactions incash.The court felt that his profit objective

was not bona fide. The court said, “Theactivity was not conducted in a busi-nesslike manner. The petitioner wasdeeply interested in the activity, and hismotivation appears to have been prima-rily his love for horses. Petitioner hadno formal or informal business plan anddid not show that he sought the adviceof experts on how to conduct the activ-ity on a profitable basis.”

In addition, the court found that hefailed to present any evidence thatmight show how much time he was en-gaged in the activity. He was a fulltime employee at a car dealership. Thecourt said: “There is no indication inthe record that petitioner undertook thisactivity for any purposes other than hislove for horses. Petitioner has not sat-isfied the Court that he had a good faithprimary objective of making a profitfrom his activity.”

On top of this, the court said that his

expenses were not substantiated, whichwould automatically, in any case, pres-ent a very bad impression.One of the elements in this case was

that the taxpayer did not have a formalbusiness plan. A business plan, in writ-ing, is something that the IRS AuditTechnique Guide--the Bible of revenueagents--says needs to be provided inorder for the taxpayer to show a busi-nesslike purpose in horse and livestockactivities. Unfortunately, many peopledo not have a formal business plan.There is no “form” or template--eachplan is an individual document that myclients often ask me to prepare. Thereare also books and other resources toassist taxpayers in formulating theirown plans, but in any event this ele-ment has become increasingly impor-tant in recent years.

[John Alan Cohan is a lawyer who has servedthe farming, livestock and horse industries since1981. He serves clients in all 50 states, and canbe reached by telephone at (310) 278-0203 or viae-mail at [email protected]. His websiteis JohnAlanCohan.com.]

By John Alan CohanAttorney at Law



NORTH ALABAMA

Barrel Jackpot and Pole Jackpot: Buckle Series:May 16th, Jun 20th, Jul 18th, AUG 15TH, Sep 19th. Defense Rests Ranch, 817 Spring Creek Rd,Geneva, AL 36340 Call or Text 334-248-3524.www.defenserestsranch.com for details. Racestarts at 2pm CST, exhibitions at 1pm CST.

Sat. May 22 nd Abertville Ala. - TPCC RoundRobin, Willoughbys Arena, 2pm . Call for info &Entry 256 558 0895 /or 256 878 4908

Grant Mtn. Saddle Club Grant Ala. /Team Penningevery Friday Night ,starts @ 7.pm Practice & Jack-pot Call for Rainout 256 728 4198

June 12th TPCC Cowboy Race /Benson Ranch,Grant Ala.Sign up @9:am call for info. 256 7287880

June 12th.North Ala. Jr. Rodeo /Scottsboro Ala.Hwy.79 south @ Hidden Pond Farms Ages 1-19/No Roughstock/ sign up at 1pm. for more info orrain out date call, 256 599 0978 or 256 609 0964

June 23rd through 26th/Benson Ranch, Grant Ala. -VBS,6:30 to 8:30Trading Post Cowboy Church /KidsGound Rodeo SAT. 26 th. 6:00pm. Call For Info.256302 5031or 256 609 0964

JULY 10th TPCC, Ranch Rodeo/@ Benson Ranch,Grant Ala.starts at 6:pm 4 man teams 50.00 a man/65% payback taking 15 teams.Entry deadline,July5th. Call for more info. 256 609 0964

SUMMER CAMPS

Girls Ages 8-16 Both day and overnight M-F.www.defenserestsranch.com for details! or call ortext 334-248-3524 Beginner to Advanced. We alsohave a Mother-Daughter Week. Sign up early fordiscounts and availability! Geneva, AL.

KB SUMMER RODEO HORSE CAMPS: JUNE 13-19 & JULY 11-17. All the info on www.kbhorse-camp.com. Contact Kim McGhee (229) 539-2933

Diamond D Ranch, Inc. Rodeo Camp 5903-1Solomon Rd. Jacksonville, FL 32234. 3 miles Westof Jacksonville Equestrian Center. Monday 6/14/10To Friday 6/18/10. For ages 8 thru 18. Bring yourown horse or ride one of ours. Counselors will pro-vide basic instructions on how to perform in Rodeoevents such as Goat Tying, Pole Bending, and Bar-rel Racing. An “Introduction to Roping” class will begiven and there will be hours of Trail Ridingthroughout the Jennings State Forest and the Dia-mond D Ranch.Wednesday evening trail ride to at-

tend church service at the Nolan Ridge Church lo-cated in the Jennings State Forest. Guest speakerswill talk on topics about Horse Health Care, Shoe-ing, and More! Mark Time Photographer, will takeindividual photo shoots of all the riders and photoswill be available for purchase on Friday, June 18,2010, at our ranch. For more information, phone:904-289-9331 Cell: 904-237-3694 or www.dia-monddranchinc.com

EXTREME COWBOY RACE SCHEDULE

*May 29 Extreme Cowboy Race 5 of 10 ForneyCC(Cowboy Church) /Forney….……Negative Cog-gins Is Required! 256-312-2649

*Jun 12 Extreme Cowboy Race 6 of 10.TradingPost CC(Cowboy Church) /Grant…Negative Cog-gins Is Required! 256-558-2801…256-599-1795

*Jul 17 Extreme Cowboy Race 7 of 10. CC ofDekalb County /(Cowboy Church)Rainsville ..Nega-tive Coggins Is Required!..256-251-0410, 256-572-3073

*Jul 31 Extreme Cowboy Race 8 of 10. CC of Mar-shall County(Cowboy Church) /Albertville….Nega-tive Coggins Is Required! 256-302-7612,205-999-8563

*Aug 14 Extreme Cowboy Race 9 of 10 . Big valleyArena CC(Cowboy Church) /Alexandria…NegativeCoggins Is Required!….…205-965-5893

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

**Cowboy Church Extreme Race**CHAMPIONSHIP….Oct 16 location to be an-nounced. Negative Coggins Is Required! 256 3122649, 256-302-7612 205-999-8563

** June 26th. Etowah Co Mounted Sheriffs Unit Ex-treme Cowboy Race @ mounted unit headquar-ters.Negative Coggins Is Required to entergrounds! For info or to preregister: 256 390 3645 •256 878 9747

SOUTHERN CUTTERS ASSOCIATION2010 SHOW SCHEDULE

July 3rd & 4th, Aug. 28th & 29th, Nov. 13th & 14thAll shows will be held at Southeastern Arena,Unadilla, GA. Shows start each day at 8:00 A.M.

HEART OF DIXIE CUTTINGHORSE ASSOCIATION

Montgomery AL14 - 15 August 201011 - 12 September 201013 - 14 November 2010

These show are at W.O. Crawford Arena (GarrettColiseum), 1555 Federal Dr, Montgomery AL.

MAGIC MOMENTSBENEFIT TRAIL RIDE

May 15th and 16th. $35.00 fee includes: LiveBand, Barn Dance, Saturday Early Dinner, SundayMorning Pancake Breakfast. Camping is available(Full hook-ups) Poker ride Saturday and there willbe an auction Saturday night. Trail ride competitionon Sunday. Call for reservations - 205-552-4137.All proceeds for to Magic Moments.

NWFQHA

June 25-27 in Pensacola, FL and Sept 24-26 inMarianna, FL. Each weekend, Circuit Awards willbe given in every class. 7 All-Around Awards willalso be given in Small Fry, Novice Youth, Youth,Novice Amateur, Amateur, Select Amateur andOpen.

AMERICAN STOCK HORSE ASSOCIATION

American Stock Horse Association Clinic & Show- Clearview Farm Show Arena, Shelbyville TN37160.Tel 931 684 8822. Clinic Saturday June 5th& Show Sun June 6th. Pre‐ Registration for clinic isrequired! For pre registrations clinic forms andshow entry forms, please visit www.clearviewhorse-farm.com or Email:[email protected].

SALES

June 19, 2010 11:00 CST Broken L Farm Regis-tered Quarter Horse Consignment SaleSale Location: 65297 Hwy 22, Roanoke, Alabama334-885-6629 email: [email protected] Kiley, Buffy, Ryder and RiverLaws Broken L Farm Quarter Horses

RUSTY GUY AUCTION COMPANY

Calendar of Sales: June 4th, August 6th, Septem-ber 3rd, October 1, 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 [email protected].








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