IS THE TAX COURT BIASED IN FAVOR OF THE IRS?
By John Alan Cohan, Attorney at Law
Feb. 6, 2017
The U.S. Tax Court is a critically important institution. It is the the most common forum in which taxpayers litigate federal tax disputes. The court frequently decides IRS assertions that the taxpayer understated the correct tax liability, resulting in a tax “deficiency.”
Many commentators argue that Tax Court judges are biased in favor of the IRS. Judges hear cases alone, without a jury. Many Tax Court judges have worked in the IRS Chief Counsel’s office or in the Tax Division of the U.S. Department of Justice. The Tax Court does not assign judges randomly to cases. The procedures are extremely burdensome. The burden of proof is “preponderance of the evidence,” which is a loose standard of evidence, and highly subjective. It means the the IRS could win if 51% of its evidence is more convincing to the judge than the taxpayer’s.
The Tax Court makes budget requests to Congress’s tax-writing committees. In justifying its budget requests, the Tax Court invariably explains to congressional committees how well it is enforcing the tax laws.
A Tax Court judge, Diane L. Kroupa, was indicted on tax evasion, conspiracy to defraud the United States, and obstruction charges, raising questions about whether any of her rulings could be vulnerable to challenge as a result. (Judge Kroupa abruptly resigned prior to the indictment without explanation. Her husband, now divorced, was also indicted.) As a Tax Court judge, Kroupa heard and decided a wide range of cases, including some that came down against taxpayers in the horse and cattle industries. In October, 2016, she pleaded guilty to conspiring to defraud the IRS and other crimes. When sentenced at a later date, she is likely to serve a significant prison term.
Another judge, L. Paige Marvel, has also been harsh with respect to the horse industry. In a recent case, Carmody v. Commissioner, T.C. Memo 2016-225, Judge Marvel came down hard on a taxpayer’s efforts to run his horse racing venture profitably.
The taxpayer, Jerald Carmody, has owned race horses for more than 20 years, mainly as co-owner with others, and worked full-time as a sales representative for a helicopter company.
He owned lower priced horses which were actively raced in Washington State. Professional trainers were employed. He spent time every day on his horse racing activity, researched horses that would be in competition, and searched for other horses to purchase.
He purchased and improved a five-acre property with a 4,000 square-foot barn, horse stalls, a 5,000-square-foot arena, indoor horse shelters, and nine pastures. He personally cleaned stalls and pastures.
Some of the horses won several races each, and one was the alltime race winner at Emerald Downs with 21 wins. Mr. Carmody was named owner of the year at Emerald Downs. The races entered ranged in purses from $8,000 to $50,000.
During a 10-year period, the taxpayer’s losses were from $16,064 to $81,345, with no profit year. But there was income in each year, ranging from $17,917 to $128,068.
When horses were retired from racing, they were sold or given away. Of 36 horses sold, there was a net gain on only eight of those sales.
Mr. Carmody had a horse racing bank account, but paid for expenses out of his personal account as well as the racing account.
Mr. Carmody kept a folder for each horse with various receipts and documents related to that horse.
Judge Marvel said that Mr. Carmody did not use any of his records to reduce losses or to achieve profitability. The court noted that Mr. Carmody had no written business plan, no budgets and no economic forecasts. “In fact, the record is devoid of any credible evidence that petitioner engaged in any meaningful financial management with respect to his horse racing activity.”
The court said, “While a taxpayer need not maintain a sophisticated cost accounting system, the taxpayer should keep records that enable the taxpayer to cut expenses, generate or increase profits, or evaluate the overall performance of the operation.”
The court also faulted Mr. Carmody for commingling his personal and horse racing finances. “This commingling of personal and horse racing activity funds is not indicative of a businesslike practice.”
The court also noted that Mr. Carmody realized no profits in a 20-year period, and that “he contends that he suffered losses because he reinvested his gross receipts back into the horse racing activity and that he used his gross receipts to improve his barns, arena, and other horse racing activity property. Petitioner’s contentions are woefully insufficient to justify or even explain an unbroken string of over 20 years of substantial losses.”
The court concluded that the petitioner did not engage in his horse racing activity with the predominant, primary, or principal objective of making a profit.
The only silver lining in this case is that the judge rejected the IRS’ accuracy-related penalties because the taxpayer had reasonably relied on his accountant’s advice in taking the deductions.
One of the important lessons in this case is that taxpayers need to somehow review records so as to reduce expenses or enhance the possibility of generating income. It is important to keep track of expenses on a per-animal basis. And it is important to prepare financial statements, profit and loss projections, budgets, breakeven analyses, or marketing surveys, as the IRS considers these to be significant financial tools to aid in evaluating the overall performance of an operation.
[John Alan Cohan is an attorney representing people in federal and state tax disputes, IRS appeals, and Tax Court litigation, and is a long-standing author of a legal advice column published in numerous sporting magazines. In addition, he advises organizations on compliance with newly enacted laws and regulations. John is also author of the book, Turn Your Hobby Into A Business — The Right Way. He can be reached at: (310) 278-0203, or email at firstname.lastname@example.org. His website is JohnAlanCohan.com.]
NATIONAL STOCK HORSE ASSOCIATION HOLDS STALLION AUCTION
Press release from NSHA
Jan. 9, 2017
Bidding will begin on Jan. 15, 2017 for the National Stock Horse Association Stallion Auction. With 25 stallions already subscribed to the auction, bidding will begin on Jan 15, 2017. To bid, go to http://nshastallionauction.com/. All proceeds from the auction will go toward the 2017 NSHA show purse.
The bid price covers the breeding fee only. Bidders will be responsible for all additional fees, including chute fees and shipped semen, which needs to be paid to the stallion owner or breeding facility. Prior to bidding, prospective bidders are advised to check with the breeder for information on all fees.
If you are a stallion owner and would like to donate a breeding, please request a Stallion Service Contract by calling the NSHA at 559-789-7007 or fax 866-868-0967.
Stallions subscribed so far include Blue One Time, owned by the Victor Cattle Company; Brother Jackson, owned by Dan Perez; Busy Winning Chex, owned by Hilldale Farm; CD Diamond, owned by the San Juan Ranch; Desires Little Rex, owned by Victor Cattle Company; Fletch That Cat, owned by Don and Teresa Martin; Gunner On Ice, owned by Hilldale Farm; Hen Magnet, owned by 7J Consulting; Hickory Holly Time, owned by DT Horses LLC; Judge Boon, owned by Red Tail Ranch; Lil Cataloo, owned by Gene and Michelle Morris; Matt Dillon Dun It, owned by Victor Cattle Company; Nic It In The Rey, owned by Wayne Hanson; Lena Oak, owned by LaDona Emmons/Nicole Scott; One Fine Vintage, owned by Robertson Ranches; One Time Pepto, owned by Matthew Cutting Horses; One Time Royalty, owned by SDM Quarter Horses; Pepto Cee Lena, owned by Hy Performance Horses; Sinful Cat, owned by Russell and Tanna Dilday; Smart Boons, owned by Eric and Wendy Dunn; Spin It N Whiz It, owned by Sovereign Performance Horses, TheCrowdLovesMe, owned by Yellow Creek Ranch; Time For A Diamond, owned by Triple D Ranches; Tom Cat Chex, owned by Amazing Grace Ranch and Travelin Jonz, owned by Chris Dawson.
For further information, go to www.nationalstockhorse.com, or call 559-789-7007.
THE DARK WORLD OF HORSE SLAUGHTER
By Robin Fowler
Jan. 7, 2017
A shipment of 40 Appaloosas of all ages kept Grenwood Stables and Equine rescue in Kansas busy in November; however, all found new homes in a week’s time. Many were registered horses.
It was the truckload of foundation-bred Appaloosa horses that sent Kansas horse slaughter rescuers into a panic during one week in November. Some 40 Appaloosas, many of them registered, had been trucked to a Peabody, Kansas, kill pen near Greenwood Stables and Equine Rescue.
There, and at other kill lots across the country, horses may have only a few days – in some cases only a few hours — to appeal to potential rescuers and be saved. Those who can’t find homes will be packed into another truck and sent to Mexico to their deaths, their carcasses butchered for dinner tables overseas.
Amazingly, all of these Appaloosas were adopted. That week, for the first time, the slaughter trucks from Peabody were canceled.
How did this band of Appaloosas get into this predicament? It was through no fault of their own. Their breeder had moved to a retirement home and his horses were sent to a kill buyer. Amy Bayes, founder of the Greenwood nonprofit, says that kind of thing happens more often than one would think.
Horse slaughter is illegal in the United States but horses can be transported from the United States. to slaughter in other countries, usually Canada or Mexico. Horses must be able to bear weight on four limbs and walk unassisted. According to the U.S. Department of Agriculture, they cannot be blind in both eyes, under six months of age or pregnant and likely to foal during the trip. But rules can be open to interpretation. For example, some mares are so emaciated by former owners that kill buyers can say, truthfully, that they didn’t know the horse was pregnant.
In late December 2014, the European Union banned the importation of horse meat and meat products from Mexico, in part because of inhumane treatment of slaughter-bound horses during the trip from kill pens in the United States to slaughterhouses in Mexico. Yet the demand for horsemeat continues, and prices per pound remain high.
This Wyoming weanling filly’s wobbly legs may have been the reason she ended up in a Kansas kill pen, but a veterinarian determined that a good diet and regular trims could do wonders for this well-traveled baby. she found a home in Texas with three young children.
Pure and simple, the mission of Greenwood Stables and Equine Rescue, and others like it, is to intercept horses bound for slaughter. Bayes endeavors to save 10 to 20 of the 60 to 120 horses in the Peabody kill pens every week with the help of a few volunteers and the 13,500 friends of her Facebook page.
The price of an average-sized slaughter-bound horse at Greenwood is $650, approximately what the kill buyer would receive for the horse at the slaughter facilities in Mexico. Average price paid at slaughter is 65 cents per pound, according to Bayes. Young, healthy horses can bring more, older injured or sick horses less.
The kill buyer comes out ahead on horses that Bayes sells because he doesn’t have to pay transport to Mexico. Some kill buyers elsewhere charge more: $850-$950 on Facebook pages operated by rescue groups around the country. Prices set by kill buyers usually are not negotiable.
“I have the worst job in the world,” Bayes recently wrote in a Facebook post. “I have to go to the kill pens and decide who lives and who dies.”
It is a mission that is heartrending on a daily basis but Bayes must choose the horses most likely to capture the attention of potential adopters willing to pay their “bail” and take them home. Less likely to find homes are unhandled youngsters and horses that are old, sick, injured or underweight. Stallions are less likely to find new homes than mares, and all horses have a better chance to be saved if broke to ride or registered with a breed association, according to Bayes. Most horses that wind up in kill pens come directly from auctions where bids are low.
Bayes claims that recipient mares are among those at risk. Young mares often initially escape slaughter because they are in demand as recipient mares destined to carry the foals of high-dollar show mares and stallions. It’s a job that prolongs their lives for a few years, but as they age and become reproductively challenged, many eventually are shipped to slaughter as early as age 12.
Greenwood helps its supporters buy horses from a local kill buyer and allows them to make donations toward the bail of slaughter-bound horses that they can’t adopt personally. If the donation campaign is successful, the horse is given to the rescue if space is available and is offered for adoption. But Greenwood does not give free horses to would-be adopters.
“We have found that if a person doesn’t have ‘skin in the game,’ they are more likely not to care for the horse,” Bayes says. “No one wants to see the horses return to a kill pen.”
“None deserves its fate,” Bayes says of horses that do not attract a new owner and are loaded into the Mexico-bound trucks for slaughter.
Some horses simply slip through the cracks. In mid-December, an 18-year-old Thoroughbred stallion that had been donated by its elderly owner to Texas A&M University – Commerce (TAMUC) was discovered at the small Red River Horse Sale north of Bonham, Texas. Luckily for Tricky Prospect, Texas rescuers had learned the stallion would be in the sale and outbid kill buyers to pay the meager purchase price of $385. As if the winning bid wasn’t a clue, TAMUC, that is known for its equestrian program, said through a spokesman that it had been unaware kill buyers might be among bidders.
Horses donated to church camps also can find themselves in dire straits. Many camps acquire horses every spring and then send them to kill pens in the fall so they don’t have to feed horses over the winter. The practice happens so often that entire rescue groups are devoted solely to saving camp horses – some of which are donated by owners who have no idea what is about to happen to their longtime equine companions.
Bayes, a fulltime professional librarian, and her daughter Saje operate Greenwood with the help of a few volunteers and equine professionals, including vets, farriers and haulers who provide services at a discount. She also has support from her community residents who donate hay and used equipment. Bayes has reservations about working alongside kill buyers but realizes she can save more horses if she does. Her disdain, though, mainly is targeted toward horse owners who sell to kill buyers.
But Bayes can’t afford to ruminate long on week-to-week successes and failures, because there’s always another truckload on the way. Little more than a week after she found new owners for the 40 Appaloosas, a truckload of trained kid-proof horses arrived from a church camp. There’s no word as to what the church tells its children when asked about the whereabouts of last summer’s missing favorites.
Robin Fowler is a freelance writer in Weatherford, TX, whose personal herd ranges from a BLM Mustang to an AQHA World Champion. She recently acquired two weanling fillies that did time in kill pens before they were saved.
The Need for Equine Rescue
Kill pens have no monopoly on rescue issues when it comes to horses but needs wax and wane over the years. An example is the plight of the Premarin mares.
At its peak more than a decade ago, some 400 farms in the United States and Canada utilized more than 50,000 horses in the manufacture of the Pfizer drug Premarin that is derived from the urine of pregnant mares and used in human hormone therapy. The mares were kept constantly pregnant and made to stand for six months at a time in small stalls where they could move only a few inches in any direction. They and their foals often were sent to slaughter once their usefulness to Pfizer ended.
Since then the manufacture of Premarin primarily has moved overseas to China and other countries where animal welfare laws are lax. When many of the Premarin ranches in North America lost their contracts, rescue groups geared up to find homes for the mares and their foals. Many of those rescuers found the demise of Premarin farms bittersweet when they were replaced by farms on another continent.
There still are about 3,500 Premarin mares on ranches in the Canadian provinces of Manitoba and Saskatchewan, says Jennifer Kunz, director of operations at Duchess Sanctuary south of Eugene, Ore., founded in 2008. The 1,120-acre sanctuary, operated by The Fund for Animals affiliated with The Humane Society of the United States, is home to about 75 Premarin mares and 40 offspring of mares who arrived in foal, as well as mustangs and other horses rescued from slaughter. The sanctuary’s horses have arrived at their “forever home” and are not available for adoption, Kunz says.
But even though the number of Premarin mares has been greatly reduced in North America, there are always other issues to take their place. Among them:
* Nurse mare foals: Last Chance Corral is a rescue organization in Athens, OH, devoted to nurse mare foals whose dams were bred to provide nourishment to Thoroughbred race prospects. Of the foals actually born to nurse mares, fillies sometimes are raised to become future nurse mares, but abandoned colts may be left to die of malnourishment. Last Chance Corral rescues 150 to 200 foals a year.
* Abuse: Blaze’s Tribute Equine in Jones, Okla., is a nonprofit devoted to neglected, starved and abused horses, with a primary focus on animal cruelty cases. Rescue personnel often are called to help with cases handled by the Oklahoma City Animal Welfare staff. More than 1,300 horses have been rescued by Blaze’s Tribute since 2002 and most have been returned to health and rehomed.
Tips for Potential Buyers
Saje Bayes hugs a kill-penhorse with a ssevere leg injury that could not be repaired by veterinarians. Greenwood Stables and equine Rescue bought the mare and humanely euthanized her so she did not have to make the 30-hour trip to a Mexican slaughterhouse.
Disposing of unwanted horses is an old problem that needs new solutions, says Cie Sadeghy at Oklahoma’s Caring and Sharing rescue group.
“It’s done in an old-fashioned way. Somebody needs to figure out a new way,” she says.
For those considering horse rescue, these are among tips recommended by rescue groups and equine professionals.
- “Please do not spend your grocery or bill money to save these horses. Just use your Starbucks funds,” advises Sadeghy, whose rescue group was among the first to target kill pen horses. Although not a 501(c)3 nonprofit charity, Sadeghy’s Facebook group commands more than 22,500 supporters.
- Kill pens are riddled with diseases. Purchasers should expect horses that have been housed in kill pens to get sick and budget appropriately for veterinary care, says Amy Bayes with Greenwood Stables and Equine Rescue in Kansas, a charity whose 501(c)3 designation allows it to accept tax-deductible contributions. Rescue organizations often can offer advice as to reasonably priced quarantine facilities or provide quarantine themselves.
- Rescue groups also may be able to recommend vets, farriers and haulers who offer discounts to buyers of their horses. Because of the high incidence of illness in the kill pens, make sure the hauler disinfects his rig between trips and won’t be hauling dirty.
- If you adopt directly from a rescue organization rather than a kill buyer, your new horse is more likely already quarantined, vetted and current on shots and may even cost less. Some rescue contracts require adopters to return the horse rather than resell it if they can no longer keep it. That clause is designed to make sure the horse never again ends up in a kill pen regardless of its owner’s circumstances, according to Bayes. However, buying directly from a kill buyer carries with it no-strings ownership and the immediacy of saving a life otherwise destined to end in Mexico.
- Your rescue horse is unlikely to be accompanied by Coggins results or a health certificate and you will be responsible for arranging for necessary paperwork before you transport the horse.
- If the ability to make tax-deductable donations is important to you, make sure the rescue organization you are dealing with is an accredited 501(c)3 charity and has a track record.
- If you want to help but can’t afford to adopt a horse or don’t have a place to keep one, consider making donations toward the purchase price of specific horses that you would rescue if you could. Even small donations that lower the price may make it easier for someone else to adopt the horse and save its life.
- Be prepared for special needs. Some rescue horses are painfully thin, for example. For persons rescuing underweight horses, Sadeghy recommends senior feeds and warns that worming emaciated horses can lead to colic. Instead, wait for a 50- to 100-pound weight gain, she suggests.
By Glory Ann Kurtz
Jan. 2, 2017
Black Little Lena put down at age 28; NCHA looking for an Executive Director and Western Bloodstock reports the 2016 NCHA Futurity Sales claim a $23,235 average, with 13 horses selling for $100,000 or more.
BLACK LITTLE LENA PUT DOWN AT AGE 28
A TOP CUTTING HORSE THAT SIRED VERSATILE OFFSPRING
Black Little Lena put down at age 28
Black Little Lena, a beautiful 1988 black son of Smart Little Lena out of a foundation-bred mare Missy Dry by Dry Doc out of Silver Creek Til by Cutting Hoss, was put down for Dec. 29, 2016, following complications of old age. The loss was a great one for owner Phyllis Vincent, Terrell, Texas, who had owned the stallion for the past three years.
Bred by Benny J. and Rebecca Martinez, Bakersfield, Calif., he was sold as a yearling during the 1989 NCHA Futurity to the Reidy Land & Cattle Company, Houston, Texas. They sold the stallion as a 3-year-old to Stephen or Phyllis Ward, Terrell, Texas, where he competed in and won most of his money in NCHA aged-event competition.
With lifetime earnings of $93,000, several aged-event finals and and an NCHA Certificate of Ability, Bronze, Silver and Gold awards from the NCHA, the stallion was also in the Top 10 of the Open Division of the NCHA in 1995. Some of his titles included being a semifinalist in the 1991 NCHA Open Futurity, ridden by John Wold. The pair went on to be a finalist in the 1992 Montgomery Open Futurity Classic for 4-year-olds, also ridden by Wold. In the 1992 Gold Coast Winter Championship Derby, John Ward rode the stallion to the finals, while Wold continued to ride him to the finals of the NCHA Derby, 1994 Augusta Classic, Georgia National for 5-and 6-year olds, 1995 Augusta 7-Up class and 1995 NCHA Super Stakes 7-Up class. Following the aged events, the stallion continued winning at NCHA weekend shows and was the NCHA Fort Worth Open Stock Show Champion.
His offspring were very diversified. According to NCHA records, as a sire, Black Little Lena sired 189 AQHA-registered foals in 22 crops with 33 of them performing in NCHA; AQHA in Open, Amateur and Youth competition, with several receiving Register of Merit titles in various divisions; NRHA; NRCHA and United States Penning Association competition. Several offspring also excelled in roping competition, both in AQHA and other roping associations. His highest number of foals came in 1995 through 2002.
NCHA SEARCHES FOR NEW EXECUTIVE DIRECTOR
The NCHA is searching for a new Executive Director, following the exit of Jim Bret Campbell. According to the NCHA website, the Executive Director is the chief administrative executive officer of NCHA and reports to and is responsible to the chief elected officer (President – currently Phil Rapp) of the Association and the Executive Committee. He provides leadership, management and vision necessary to ensure the Association will effectively increase member satisfaction, grow members, purses, service, revenue and programs. He will direct all aspects of the Association and is responsible for the staff and the financial assets of NCHA. He is also responsible for promoting and marketing the Association and the sport of cutting, as well as implementing and being responsible for implementing the goals and objectives of the Association. Click below for full NCHA press release.
NCHA Executive Director opening | NCHA News
WESTERN BLOODSTOCK CLAIMS A DAZZLING WEEK OF SALES DURING NCHA FUTURITY
Western Bloodstock reports the 2016 NCHA Futurity Sales claim a $23,235 average, with 13 horses selling for $100,000 or more. The high-selling horse was Lot 5145, Sly Playgirl, a 2007 mare by That Sly Cat, bringing $800,000; followed by the popular stallion Spots Hot, a 2001 stallion by Chula Dual, bringing $550,000. Another top stallion, Third Cutting, a 2005 stallion by Boonlight Dancer, also brought $285,000. Allaboutcutting.com will be publishing of breakdown of these sales during the next few weeks. Go to the Western Bloodstock website (www.westernbloodstock.com) to see all the sale results and go to the NCHA website at www.nchacutting.com for a press release from Western Bloodstock about the sales.
TODAYS INCIDENTAL NEWS:
Dec. 31, 2016
BLM SOLICITS NOMINATIONS FOR WILD HORSE AND BURRO SLAUGHTER ADVISORY BOARD
Currently there is only one member on the Bureau of Land Management (BLM) advisory board for the BLM Wild Horse and Burro program that is an advocate for the horses. Ginger Kathrens is the only member to vote against butchering tens of thousands of wild horses that the BLM has illegally captured and currently confines at taxpayer expense. According to those in the know, “Ginger is the only advocate; the rest are all special interest, pre-screened appointees that are interested in only horse slaughter, welfare ranching, hunting and personal affirmation.
Recently the Department of the Interior send out a notice with the purpose being to solicit public nominations for three positions on the Wild Horse and Burro Advisory Board that will become vacant on April 3, 2017. The Board provides advice concerning the management, protection and control of wild free-roaming horses and burros on public lands administered by the Department of the Interior through the BLM.
Board members serve without compensation; however, while away from their home or regular places of business, Board and subcommittee members engaged in Board or subcommittee business, approved by the Designated Federal Official, may be allowed travel expenses, including per diem, in lieu of subsistence in the same manner as persons employed intermittently in government service.
Nominations for a term of three years are needed to represent the following categories of interest: Natural Resource Management, Wild Horse and Burrow Research, Public Interest (Equine behavior).
The Board meets one to four times annually but may call for additional meetings in connection with special needs for advice. Individuals may nominate themselves or others.
Send all mail via the U.S. Postal Service to: Division of Wild Horses and Burros, U.S. Department of the Interior, Bureau of Land Management, 1849 C Street N.W., Room 2134 LM, Attn: Dorothea Boothe, WO-260, Washington, DC 20240.
Mail send by Fed Ex or UPs should be addressed to: Wild Horse and Burro Division, U. s. Department of the Interior, Bureau of Land Management, 20 M Street SE, Room 2134 LM, Attn: Dorothea Both, Washington, D.C. 20003.
You may also e-mail PDF documents to Ms. Boothe at: email@example.com.
Nominations must be postmarked or submitted to the BLM no later than Feb. 10, 2017.
BLM soliciting public nominations
IRS ISSUES NEWLY PROPOSED REGULATIONS RELATING TO PARI-MUTUEL WINNINGS
According to the Paulick Report, in a 31-page rule-making document, the Treasury and the IRS has issued newly proposed regulations relating to withholding and reporting with respect to pari-mutuel winnings. The document, entitled “Withholding on Payments of Certain Gambling Winnings, accomplishes the goals started and spearheaded by the NTRA more than two years ago.
The proposed regulations clarify “the amount of the wager’ to include the entire amount wagered into a specific pari-mutuel pool by an individual – not just the winning base unit as is the case today – as long as all wagers made into a specific pool by an individual are made on a single totalizator ticket if the wager is placed onsite.
The proposed regulations will impact a significant percentage of winning wagers, particularly those involving multi-horse or multi-race exotic wagers and result in tens of millions of dollars in additional pari-mutuel churn.
The proposed regulations will undergo a 90-day comment period and it is conceivable that they could be in place prior to the 2017 Triple Crown. The NTRA will soon establish a convenient and simple method for industry stakeholders to encourage enactment of the proposed regulations.
To follow this, go to http://www.paulickreport.com
OPERATION GELDING CLINIC GELDS 100TH STALLION
According to a press release put out by the Unwanted Horse Coalition (UHC), Operation Gelding clinic organizers Lacey Edge and Kaye Garrison have gelded 100 stallions through the organization’s Operation Gelding Program.
Kaye and her daughter, Lacey, have been organizing clinics since the program began in 2010. Lacey, 13 at the time, earned about the program after conducting research for a school project. This year, she returned from West Texas A&M University to continue the tradition.
A 2-year-old, Crash, named for crashing through several fences when he was only a few weeks old, was the 100th stallion to be gelded.
Since 2010, the UHC’s Operation Gelding program has provided funding to geld 1,562 stallions at 122 clinics in 31 states. This year, 348 stallions were castrated, just 18 fewer than the last two years combined. Numbers are expected to surge again in 2017 when the program will pay $100 per horse, an increase that was approved by the UHC at its annual meeting last June. Vouchers are also available to owners with financial need.
Individuals interested in hosting a clinic should contact the UHC office at 202-737-7325 or firstname.lastname@example.org, or visit the UHC website at www.unwantedhorsecoalition.org.
Nov. 11, 2016
ROSS AND MADGE LLOYD LOSE THEIR DAUGHTER
Nov. 11, 2016
The daughter of Ross and Madge Lloyd, who own 3 Bar L Transport died completely unexpectedly and they are struggling to get a grip on it.
According to Madge, ”she was found in a comma, then a stroke followed. She had an aneurysm, Never regained consciousness after surgery.
“She was so full of life and had so much to look forward to. Her first grandchild is due and she was so excited.”
The Lloyds are set up along the row with the insurance agents at every NCHA Sale and have been for years and years. She always has cookies out! They have the huge semi rig that Ross customized.
The Lloyds live in Mineral Wells but used to live in California years ago. They are very active in the Cowboys for Christ, giving out bibles at their booth.
“It’s quite a shock to a mom’s spirit,” said Madge. “Please pray for me. I feel so low, heavy and tired. I know it’s just stress but I just can’t get over it. Maybe the funeral will finalize things. I pray.”
CAVENDERS BUYS LUSKEY’S RYONS IN FORT WORTH
Press release from Luskey’s Ryon’s
Luskey’s, the popular western clothing store that has been a part of Fort Worth for nearly a century, has been sold to a larger competitor, Cavender’s.
The Luskey’s/Ryon’s Western Store at 2601 N. Main St. in the Stockyards will be closed Monday for renovations and then reopen a day or two later under the Cavender’s name. The remodeling likely will be ongoing for several weeks.
“It was a family decision, and we have been working with them for a long time,” Alan Luskey, who co-owns the store with his cousin Mike Luskey and other relatives, said Friday. He said the family approached Cavender’s about a possible merger months ago, and negotiations have taken place since February.
AMERICAN PAINT HORSE ASSOCIATION TO RELOCATE TO FORT WORTH STOCKYARDS
CURRENT PLANS ARE TO RENT OUT THE SPACE IN THE BUILDING THEY CURRENTLY OWN
According to a June 24-26 article in the Fort Worth Business Journal, The American Paint Horse Association plans to relocate the Fort Worth Stockyards’ Horse & Mule Bars at East Exchange Avenue.
Officials from the APHA said they plan to relocate their headquarters, 45-member staff and retail store in the winter of 2017 and 2018 from the organization’s home since 1999 – the Mercantile Center Business/Industrial park in Northeast Fort Worth.
Although the final lease agreement is still being negotiated, Billy Smith, the executive director of the 50,000-member association, said they were retooling their whole business model to become leaner and meaner by cost cutting, enhancing member services and expanding equestrian competition accessibility, affordability and variety to reboot their membership and horse ownership. They have cut headquarter staff from 150 people in 2004-2007 down to 45.
Smith claims they don’t need the 40,000-square-foot home space in its own 1999 contracted new building and they are planning on leasing the current headquarters and the plan is that their income from the building will cover most if not all of the Stockyards site’s leasing costs.
USDA ANNOUNCES VET MEDICINE LOAN REPAYMENT PROGRAM AWRD IN TEXAS
Press release from the Texas Animal Health Commission
AUSTIN, TX – The United States Department of Agriculture’s (USDA) National Institute of Food and Agriculture (NIFA) awarded 48 American veterinarians the VMLRP award to help repay a portion of their veterinary school loans in return for serving in areas lacking sufficient veterinary resources.
One Texas veterinarian was awarded the VMLRP award this year and will be fulfilling the shortage of public practice (Type III) needs in Brazos County. Type III awards are limited to 10 percent of total nominations and available funds.
While the Texas Animal Health Commission (TAHC) does not administer the VMLRP loan, each year the TAHC solicits input from a broad range of stakeholders including veterinarians, veterinary educators, livestock producers, and the public to identify which geographic areas of Texas to nominate for the VMLRP. A total of eight shortage areas in Texas were identified in 2016, of which six were Type II and two were Type III.
“The public veterinarian shortage situation in Brazos County comes from difficulty in recruitment and retention, with prolonged searches and even an inability to fill vacancies in the Texas A&M Veterinary Medical Diagnostic Laboratory (TVMDL),” said Dr. Bruce Akey, TVMDL Director. “The trend has increasingly been to fill positions with non-veterinarians due to an inability to attract qualified or interested veterinarians, resulting in a loss of critical clinical expertise.”
Due to the size of the animal agriculture industries in Texas, this shortage poses a risk beyond the state borders, as animals and animal products move across state lines daily, and are traded internationally.
A map of veterinary service shortage areas by state is available online.
In its seventh year of operation, the VMLRP program helps qualified veterinarians repay up to $75,000 of debt they incurred while pursuing their veterinary medicine degrees in return for three years of veterinary service in a designated veterinary shortage area. Participants are required to serve in one of the three types of shortage situations.
• Type I are private practices dedicated to food animal medicine at least 80 percent of the time.
• Type II are private practices in rural areas dedicated to food animal medicine up to 30 percent of the time.
• Type III are dedicated to public practice up to 49 percent of the time.
For more information contact the VMLRP via email at email@example.com. Comments or questions related to the designated shortage areas may be directed to firstname.lastname@example.org.