Arabian Horse Breeders Fail To Prove Profit Motive

The United States Tax Court recently sustained the IRS’s disallowance of loss deductions a Louisiana couple claimed were attributable to their Arabian horse activities. The IRS had audited the couple for the years 2004-2009 and determined that they were not engaged in their Arabian horse activity with the requisite profit motive to be entitled to…
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Horse Association Membership Application Is “All or Nothing” Proposition

Two Massachusetts-based harness-racing trainers sued the Harness Horsemen’s Association of New England, Inc. (“HHANE”), after their membership applications were rejected because they had crossed out language on the application form. The trainers had been members of HHANE for many years and previously served on its board. Over time, the trainers became dissatisfied with the organization…
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Court Dismisses Carriage Drivers’ Lawsuit Against Animal Rights Groups

Controversy around the carriage horse industry in Charleston, South Carolina became heated when animal rights advocates used social media to disseminate video of carriage horses falling to the ground during a carriage tour in 2017. In response, Charleston Carriage Works, LLC filed suit against the Charleston Animal Society and Charleston Carriage Horse Advocates (and its…
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Florida Jury Awards Damages To Buyer Of “Bucking” Horse

What should have been a horsey-girl’s dream turned into a nightmare when the first horse her father purchased for her turned out to be a dangerous, bucking bronc. Her father sued the seller for misrepresentation, fraud, and violations of Florida’s Deceptive and Unfair Trade Practices Act.
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