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Dennis Reis Universal Horsemanship Seminar April 2, 3 & 4 10am to 5pm at the Celebration arena in Decatur, Alabama. www.reisranch.com • 800-732-8220 Dennis Reis Universal Horsemanship Seminar April 9, 10 & 11. 10am to 5pm at the Western NC State Ag Center in Fletcher, North Carolina. Only $25 for a 3day Pass. www.reisranch.com • 800-732-8220 Dennis Reis Universal Horsemanship Seminar April 23, 24 & 25. 10am to 5pm at the Southern Cross Ranch in Columbia, Alabama. Only $25 for a 3day Pass. www.reisranch.com • 800-732-8220 Dennis Reis Universal Horsemanship Seminar April 30, May 1 & 2. 10am to 5pm at the Ocala Equestrian Center in Ocala, Florida. Only 25$ for a 3day Pass. www.reisranch.com • 800-732-8220 page 14 • SHC • March 2010


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Ask The Vet Q.

Steve Fisch, DVM AVS Equine Medical & Surgical Hospital

Hey Doc,

I had a mare that had a foal last year and the mare didn’t have any milk. The foal was weak and not strong enough to nurse even if the mare had some milk. We ended up loosing the foal. What should I do if that situation arises again?

A.

I am sorry you lost your foal. A lot of breeders send their mares to foal out at our veterinary hospital for the very reasons you mentioned and we had a very similar case just last week. This particular mare look like she would have plenty of milk but when the foal was born she basically had zero. The foal was big and looked as if it would be a strong foal but he started off weak and could not quite get the strength it needed to nurse. The mare also cared very little about the foal. The foal was mature enough in number of days of gestation but along with his

other problems he had very lax flexor tendons on all four legs. He was not premature but he was dismature. A weak or sick foal is an emergency that needs veterinary attention immediately. Since the mare didn’t have milk anyway, we stomach tubed the foal every one to two hours for the next 48 hours with mare’s milk and foal lac milk replacer. This made sure the foal was getting its caloric needs taken care of and kept it hydrated at the same time. The foal’s blood work (cbc/chemistry) was normal but we started it on amikacin and amoxicillin antibiotics to prevent any opportunistic bacteria from causing a problem. We also gave the foal a liter of IV hyper immune plasma so it would have the antibodies that it missed from its mother’s milk. To help kick start the mare’s milk production we milked her each time we fed the foal to stimulate any milk production that we could get. We gave her oxytocin each time also. We also started the mare on a drug called domperidon and gave it to her daily until she began producing milk. If you know ahead of time the mare will not produce enough milk you can give domperidon for the last ten days of gestation so she will page 22 • SHC • March 2010

have milk when the foal is born. After about 48 hours she was producing enough milk to satisfy the foal’s needs. The foal was pretty strong at about the 30 hour mark and did pretty well from that point on. He will be a week old tomorrow and was out in the paddock playing with the other babies today. The point of all this is that a sick or weak foal needs immediate attention. A few hours can make the difference between life and death. Also I think a lot of people give up too early on a weak foal or do not give it enough support from the beginning. I think that a lot of sick foals can live a good, productive life if they are taken care of very aggressively at the first sign of any problem. Waiting to see how he looks tomorrow may be too late. I hope you have better luck with your 2009 babies. Stephen D. Fisch, DVM 9085 Magnolia Hill Drive Tallahassee, Fl 32309 850-386-3619 sfischdvm@avsequinehospital.com


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NORTH ALABAMA April 17th North Alabama / Trading Post Cowboy Church Ranch Rodeo 4 Man Teams/ Benson Ranch Grant, Ala. leonvmusic@yahoo.com. 256 426 2675 Barrel Jackpot and Pole Jackpot: Buckle Series: March 21st, April 18th, 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. Race starts at 2pm CST, exhibitions at 1pm CST. Summer Camps: Girls Ages 8-16 Both day and overnight M-F. www.defenserestsranch.com for details! or call or text 334-248-3524 Beginner to Advanced. We also have a Mother-Daughter Week. Sign up early for discounts and availability! Geneva, AL. NWFQHA March 26-28 in Marianna, Fl; April 30-May 2 in Marianna, Fl; June 25-27 in Pensacola, Fl and Sept 24-26 in Marianna, Fl. Each weekend, Circuit Awards will be given in every class. 7 AllAround Awards will also be given in Small Fry, Novice Youth, Youth, Novice Amateur, Amateur, Select Amateur and Open. EXTREME COWBOY RACE SCHEDULE *Mar 13 Extreme Cowboy Race 2 of 10. (Cowboy Church)CC of Dekalb County/Rainsville….Negative Coggins Is Required! 256-251-0410, 256-572-3073 *Apr 10 Extreme Cowboy Race 3 of 10. CC(Cowboy Church) of Marshal County/Albertville…Negative Coggins Is Required 256-302-7612, 205-999-8563 *May 29 Extreme Cowboy Race 5 of 10 Forney CC(Cowboy Church) /Forney….……Negative Coggins Is Required! 256-312-2649 *May 8 Extreme Cowboy Race 4 of 10. Big Valley Arena CC(Cowboy Church) /Alexandria……Negative Coggins Is Required! 205-965-5893

*Jun 12 Extreme Cowboy Race 6 of 10.Trading Post CC(Cowboy Church) /Grant…Negative Coggins Is Required! 256-558-2801…256-5991795

tered at the show. contact Amy Barco 352 457 2043 amy.barco@gmail.com for more information DEEP DIXIE PLEASURE HORSE SCHEDULE

*Jul 17 Extreme Cowboy Race 7 of 10. CC of Dekalb County /(Cowboy Church)Rainsville ..Negative Coggins Is Required!..256-251-0410, 256-572-3073 *Jul 31 Extreme Cowboy Race 8 of 10. CC of Marshall County(Cowboy Church) /Albertville….Negative Coggins Is Required! 256302-7612, 205-999-8563 *Aug 14 Extreme Cowboy Race 9 of 10 . Big valley Arena CC(Cowboy Church) /Alexandria…Negative Coggins Is Required!….…205965-5893 *Sept. 18 Extreme Cowboy Race 10 of 10. Forney CC(Cowboy Church) /Forney …Negative Coggins Is Required! 256-312-2649 **Cowboy Church Extreme Race** CHAMPIONSHIP….Oct 16 location to be announced. Negative Coggins Is Required! 256 312 2649, 256-302-7612 205-999-8563 ** June 26th. Etowah Co Mounted Sheriffs Unit Extreme Cowboy Race @ mounted unit headquarters.Negative Coggins Is Required to enter grounds! For info or to preregister: 256 390 3645 * May 1st. Mt Hebron trail Ride and BBQ. Horses and wagons. Ride leaves at 9:00. BBQ baganning @ 11:00. 256 593 8698 256 878 9747

March 6 Deep Dixie Pleasure Horse Shows Albany- Dougherty Co. Arena 11am halter, english, western, racking & reining events www.deepdixiepleasurehorse.com 229-9422354 March 27 Deep Dixie Pleasure Horse Shows Bowlegs Arena 11am halter, english, western, racking & reining events 229-942-2354 www.deepdixiepleasurehorse.com April 10 Deep Dixie Pleasure Horse Shows Ashburn - Turner Co Arena 11am halter,english,western,racking & reining events www.deepdixiepleasurehorse.com 229-942-2354 April 24 Deep Dixie Pleasure Horse SHows Cairo- Grady Co Arena 11am halter, english, western, racking, & Reining events www.deepdixiepleasurehorse.com 229-942-2354 May 8 Deep Dixie Pleasure Horse Shows Albany - Dougherty Co Arena 11am Halter, English, Western, Racking & Reining events www.deepdixiepleasurehorse.com 229-9422354 SOUTHERN CUTTERS ASSOCIATION 2010 SHOW SCHEDULE March 27th & 28th May 1st & 2nd

BUCKSKIN AND ALL BREED SHOW

Aug. 28th & 29th

April 24, 2010. 3 judges! King Palm Ranch in New Smyrna Beach. For info call 386-299-0031. www.midfloridabuckskin.com

Nov. 13th & 14th

FLORIDA HALTER HORSE ASSOCIATION www.floridahalterhorseassociation.com The next show is March 28 at Sumter Equestrian Center in Bushnell FL www.sumterequestriancenter.com offering all breed open, youth, amateur and disabled in hand classes. Horses must be registered with the AHHA and can be regispage 26 • SHC • March 2010

All shows will be held at Southeastern Arena, Unadilla, GA. Shows start each day at 8:00 A.M.


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DOGS PEMBROKE WELSH CORGIS - Male puppies $300.00 . Purebred 1st shots and wormed 334-588-0721 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 334-8899024 or email quinceymser1@yahoo.com PEMBROKE WELSH CORGIS - AKC REGISTERED 4 males 2 females both tris and sables. Shots/Wormed. Ready to go 3/11. Can email photos.$600. Call 706-587-4058 MINIATURES

Junior rodeo horse. Very nice gentle broke gelding can be rode in any event. will teach your kids how to rodeo. 813-732-6285/334877-4775

ridden by three year old, lots of pleasure potential or begginner horse. Good home only, asking $300.00 firm please contact (850) 299-6394 leave message if no answer

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

* 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

* 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) 2996394 please leave message if no answer

MISCELLANEOUS

* 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

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!

* 2 year old registered blue roan filly, show quality, wonderful english prospect, or speed eventing potential, great temperment, training negotiable asking $500.00. please contact (850) 570-3830 or (8500 299-6394 please leave message if no answer

FARRIER SERVICE

* 2 registered weanling colts, one chestnut and one sorrell, 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

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.

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 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 256-3285859

*18 month old registered sorrell quarter horse filly, bred to show with lots of speed potential, stocky built, handles well asking $500.00 or best offer, please contact (850) 570-3830 or (850) 299-6394 please leave message if no answer * 2 year old child safe sorrell quarter horse filly, training started, well under saddle and page 30 • SHC • March 2010

Jacks: 2005 Mammoth sorrel and 2001 54" Standard black. Both handsome, gentle and easy to handle. Shots and coggins up to date. Ready for the 2010 breeding season. $600 each 229-567-9024 leave message. 10 year old, N/N, AQHA incentive fund stallion (3794865) -OWN son of Kid Clu, out of Gray Lady Kay, who has 190 hltr pts, & is a two time world champion producer. also the dam of Perpetual Image. Must sell--$3500 or best offer. (912) 381-0361 Douglas, GA 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 quinceymser1@yahoo.com Jaggeds Poco Sensation: 90% Blk/Wht Overo Producer! Drop Dead Gorgeous 15.2 1300 lbs, Pleasure Horse, Perfect Conformation, Excellent Disposition. $250 Limited Booking! 334-248-3524 or defense@cox.net 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 quinceymser1@yahoo.com


STALLIONS STANDING AT JJMPERFORMANCE HORSES. 1998 AQHA PALOMINO STALLION 14.3, BIG BONED AND BLOCKY, PROVEN 1D BARREL/ROPE HORSE. AN OWN SON OF "OKLAHOMA FUEL" OUT OF A "DOLL FACE QUINCY" mare. PUTS A BIG HIP AND A GOOD MIND ON HIS FOALS. LOOK FOR HIM AT NBHA SHOWS. STUD FEE;$500.00 CALL FOR MORE INFORMATION (229)539-0740 JENNAH BLAIR

SANTA FE HORSE TRANSPORT Weekly runs from Ocala to all Florida, Louisiana and Texas. An Ocala based company. (352) 390-7788 www.SantaFeHorses.com

BOARDING JJMPERFORMANCE HORSES. BOARDING/TRAINING FACILITY 21 ACRES IN JENNINGS FLORIDA. ENDLESS TRAILS IN THE WOODS ALONG THE ALAPAHA RIVER. CURRENTLY A 3 STALL BARN. 5 BIG TURN OUTS, WITH OR WITH OUT OTHER HORSES. 2 PONDS,ONE THAT IS SWIMABLE FOR YOUR HORSE. TRAINING IS ALSO AVAILABLE, BARREL,JUMPER OR ALL AROUND PERFORMANCE HORSES. FOR MORE INFORMATION, CALL JENNAH AT (229) 539-0740 THROUGHBRED MARE, 13Y/O DARK BAY/BLACK A STICKED 17.0 HANDS, VERY GOOD RACING BLOODLINES. IN FOAL TO A AQHA STALLION AN OWN SON OF "OKLAHOMA FUEL" EASY TO HANDEL AND TO RIDE, GREAT MARE, AND GREAT MOTHER, IS A EASY KEEPER. SELLING TO DOWN SIZE OUR HEARD, ASKING $1,500 OBO CALL JENNAH AT (229)539-0740 TRAINING Will gentle-break two-year olds any breed,forty years experience , ed whitehurst,Blakely Ga 229-768-2560,price reasonable.

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SADDLES PHIL HARRIS SADDLE 15" Silver on corners and horn. White oak & basketweave tooling. Excellent condition. $2,100 (904)755-5266 Jacksonville,fl


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Farming Records and the IRS

T

he accuracy and businesslike nature of records is something that the IRS has been scrutinizing more and more in recent years. The IRS expects all taxpayers to maintain canceled checks, invoices, credit card statements and similar items needed to substantiate amounts claimed as business deductions and to help prepare one’s tax returns. In addition, people in the farming, ranching and horse industries are expected to maintain a variety of day-today business records to show the businesslike nature of their activities--in order to withstand scrutiny under the IRS hobby loss rule. The IRS will take the position that if By John Alan Cohan you have a significant history of Attorney at Law losses, you are not engaged in a trade or business, and that you are simply taking business deductions to reduce your taxable income from other sources. What sort of records are appropriate or helpful in this regard for farmers and ranchers? First of all, it has been increasingly important, according to recent Tax Court decisions, for taxpayers to have some sort of written business plan. The purpose of a business plan is to set forth your strategy for making a profit in your farm, livestock or horse venture. Business plans can be simple or complex, and usually should have financial projections. There are many books and Internet resources to help people prepare a formal business plan, and often people will turn to professionals to help draft the plan. Your plan should be modified periodically to show that you are responsive to changed circumstances that make it prudent to modify your direction. In addition to examining the records you keep, the IRS may want to visit your farm or ranch to see whether it appears to be conducted in a professional, businesslike manner. For owners of horses, cattle and other animals used in the venture, it is important to maintain files identifying

the number of animals owned and, to the extent possible, the date of purchase, sale prices, breeding data, horse show entry dates, racing results, and so on. And of course records of sales, promotional efforts, copies of advertising, and other information pertaining to sales should be maintained. It is helpful to maintain records to show consultations with experts in the farming or ranching industry and action taken as a result. Consultations, for instance, to implement a fertilizing program, to prevent soil erosion, or other measures taken to improve soil quality, should be documented. The IRS also may inquire about animals that are not productive or which are not being used for breeding, showing or racing purposes. For example, if an animal has become ill and has incurred significant veterinarian fees, the question is whether this animal is going to be laid up for a long time, and whether it might be prudent to sell the animal or donate it to a school or other equine charity. By doing so, you are showing that you are mindful of the costs of keeping an animal that might not be productive, and that you are reducing your costs by culling the animal from your inventory. It is important to keep signed copies of all documents, such as leases, sales agreements, contracts, partnership agreements, and so forth, rather than SHC • March 2010 • page 33

unsigned or draft copies. Also, it is important to keep some kind of log that shows the amount of time you expended in the activity on a weekly basis. This can be something as simple as a desk calendar, or a more complex computer format. It should be kept as current as possible. Often the IRS will question how someone who has a full time occupation such as a physician, investment broker, lawyer or other professional, can afford to put in time to attend to the activity, and keeping a log will help substantiate and prove the fact that you put in a certain number of hours per week. Another type of record that is extremely important consists of appraisals of farmland. This is helpful in showing that improvements and other elements have helped the property increase in value, and is a factor considered in the hobby loss rule. Appraisals should be made of bloodstock used in the venture--for instance, the increase in value of broodmares or stallions should be documented. The appraisal should be from a bloodstock agent or a trainer. [John Alan Cohan is an attorney who has served the farming, ranching and horse industries since 1981. He can be reached at 310-278-0203, or e-mail at JohnAlanCohan@aol.com. His website is at JohnAlanCohan.com.]


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SHC March 2010 Southern Horse Connection