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North
American Equine Services, LLC
Specializing in Equine Litigation Consulting and
Horse Appraisals |
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-Spotlight
-Advisory
Board
-Tax Strategies
-Never Give Up
-ICY's Column
-About NAES
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Spotlight: Penny Carpenter |
(Photo
provided by Mrs. Carpenter) |
NAES’ Spotlight focuses on Mrs. Penny Carpenter
of the Palm Springs, California area.
Mrs. Carpenter now lives in Palm Desert, CA and has
judged hunters, jumpers, hunter seat equitation and
hunter breeding classes for over 35 years. |
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In
addition, she holds a USEF Combined Category Steward's
card and an international FEI Chief Jumping Steward's
license. As a horse show exhibitor she successfully
competed in the disciplines she now judges having been
trained by such notables as George Morris, Ralph Petersen,
Ronnie Mutch and Victor-Hugo-Vidal.
She has also
served as a Specialty Show Judge for the Arabian Youth
Nationals, the Arabian Nationals, the Arabian Canadian
Nationals and the Morgan Grand National horse shows.
Growing up in Long Island, New York Mrs. Carpenter
was always a "horse-crazy" youngster but
couldn’t own her own horse until she was 16.
Her option was to work at a nearby stable, cleaning
tack, grooming, watering and feeding horses. The stable
owner wouldn't allow the girls to clean stalls so
she took riding lessons, rode in the horse van to
fox hunts, helped friends at horse shows and spent
as much time with the horses as possible.
Through the years, Mrs. Carpenter has volunteered
her time to the many horse shows, the United States
Equestrian Federation and subsidiaries while serving
on several committees. Her volunteer work involves
the Pegasus Riding for the Handicapped Program in
the Palm Springs, CA. She is an avid golfer.
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-Spotlight
-Advisory
Board
-Tax Strategies
-Never Give Up
-ICY's Column
-About NAES
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New
Director for the NAES Advisory Board |
(Photo
by NAES) |
Dave Johnson just announced that Scotty Rollins has
been appointed as a Director for the NAES Board.
Scotty has been involved in Thoroughbred horse racing
business for over 30 years.
Scotty is the son of the deceased NAES Board
Member, Brad Rollins, who was killed in a horse accident
in November, 2006. |
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“Scotty brings NAES a wealth of racing background.
We are honored to have his extensive background and
expertise,” announced Mr. Johnson on August
5th, 2007.
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-Spotlight
-Advisory
Board
-Tax Strategies
-Never Give Up
-ICY's Column
-About NAES
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Tax
Strategies a la Sec. 183 |
(Photo
of New Jersey racing barn by NAES) |
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When
running your horse business knowing and applying the
auditing points covered in the IRS’ Section 183
are so important. Your CPA and tax attorney may not
have worked with the section but it’s the section
which can save you thousands in taxes.
Pay particular attention to operating in a completely
“businesslike” manner. In Davis v. Commissioner
of Internal Revenue United States Tax Court, 2000 WL
30726, March 27, 2000 the court decided in favor of
the taxpayer finding that “Petitioners also spent
large amounts of time operating the business, including
personally constructing many of the facilities used
by the (horse) business.”
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-Spotlight
-Advisory
Board
-Tax Strategies
-Never Give Up
-ICY's Column
-About NAES
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“Never
Give Up”
(Photo
by Michael Lisa Photo, Inc. - "Lookoutforleesa"
wins The Delvin Miller Cup) |
Stanley
Bergstein, Exec. VP of Harness Tracks of America tells
the following true story:
Amateur harness driver, Dale Zahn of Michigan, had only
been driving for three years. Qualifying to race at
the famous Meadowlands track in the amateur Brass Cup
Series was a minor fluke since he’d never won
a single race even at the lower end tracks!
At any rate, he rose at 3 AM to catch the 6:40 AM flight
to Newark to race in the amateur Brass Cup. Getting
lost in the bowels of Newark was only the beginning
of his troubles as the heavens opened up with rain and
45 mile per hour winds, December 1st, 2006.
Arriving at the track with barely enough time, he drove
his mare, “Loukoutforleesa,” from the outside
post position, (not the best spot). The filly, now revved
up, trotted the race of her life and won The Delvin
Miller Cup.
Zahn, who could not win a race on the lowly Michigan
fair circuit, scored his first career win ever at The
Meadowlands, one of harness racing’s most famous
venues. Dreams are cool, eh?
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-Spotlight
-Advisory
Board
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-Never Give Up
-ICY's Column
-About NAES
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Icy’s
Corner
(Photo
of “Annie” Provided by Chuck Walker
of Lexington, KY) |
Chuck Walker of the USEF just sent in a picture
of his Doberman, “Princess Anne. “
“Annie” is a big girl but continues
to sit squarely on Chuck’s lap since she
still thinks she’s a puppy. |
“RIP,” went to his new owner, Ronnie
Anderson, of Anthem, AZ. RIP was one of the best
behaved Doberman Service Dog prospects we’ve
ever worked with and is perfect with Ronnie’s
grand kids.
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(Photo
of “Rip” & Ronnie Anderson by
NAES)
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(Photo of “Kit
”and her puppies by NAES) |
I haven’t told ICY yet, but Kit, another
female 2 and ½ year old Doberman, will
be working on her Service Dog status in a few
weeks.
(See, ICY thinks she’s the “queen”
around here so I’ll have to give her lots
of petting).
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By the way, please feel free to e-mail dog pictures
for the rest of the horse world to see; we have
over 100,000 hits per month so “go for it.”
As you probably already know, most “horse
people” are “dog people,” too.
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(Photo of “Icy”
by NAES) |
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-Advisory
Board
-Tax Strategies
-Never Give Up
-ICY's Column
-About NAES
Web site:
www.northamericanequine.com
Address:
North American
Equine Services, LLC
35644 North 11th Avenue
Phoenix, AZ 85086-8704
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About
Dave Johnson
(Photo
Courtesy NAES) |
Dave
started NAES more than 15 years ago with an eye
to making sure all horse owners and those interested
in horses could depend on NAES for the straight
scoop on horses and prices. In
addition, Dave is one of the busiest horse activity
experts in North America.
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Because
of his long history of working with so many breeds
and disciplines he's called upon to give his opinion
in literally hundreds of legal cases and horse
appraisals.
Dave is still an active horse show judge and,
when time permits, continues teaching at his wife's
nationally known stable, Willoway Farm, Inc.,
in Phoenix, Arizona.
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