U.S. Tax Court (1993) Banker's draft horse breeding activity not engaged in for profit
Montana Supreme Court (1994) Horse training operation declared a hobby
U.S. Court of Appeals (1994) Doctor's farm declared a hobby
U.S. Tax Court (1994) Lawyer's polo activities declared a hobby
U.S. Court of Appeals (1995) No understatement penalty for banker's draft horse breeding activity

U.S. Tax Court (1995) Horse breeding operation declared a hobby
U.S. Tax Court (1995) Computer programmer's horse training activity engaged in for profit
U.S. Tax Court (1995) Taxpayer won but not entitled to reimbursements for costs of proceedings
U.S. Tax Court (1996) Paint horse training and breeding activities engaged in for profit
U.S. Tax Court (1996) Doctor's cutting horse activity not engaged in for profit

New Jersey Tax Court (1997) Boarding horses is agricultural activity for property taxes
U.S. Tax Court (1997) Horse racing and breeding activities not engaged in for profit
U.S. Tax Court (1999)  Dressage horse breeding activity not a business
Connecticut Appellate Court (2000) Horse rescue facility entitled to tax exemption.
U.S. Tax Court (2000) Paso fino breeding operation not a business

U.S. Tax Court (2000) Arabian breeding activity engaged in for profit--personal time and value of horses
New York Trial Court (2000) Horse boarding operation gets agricultural land valuation
U.S. Court of Appeals (2001) Money given to horse corporation was loan not capital contribution
Oregon Tax Court (2001) No farm income so no agricultural use appraisal for horse property
U.S. Tax Court (2001) Taxes owed on horse breeding farm because property not correctly valued

Oregon Tax Court (2001) Occasional grazing of land does not qualify it for farm tax appraisal
Oregon Tax Court (2001) Periodic use of land for horse lay up does not qualify it for farm use appraisal
U.S. Tax Court (2001) Doctor's horse activities not engaged in for profit
Connecticut Supreme Court (2001) Horse rescue facility may not be entitled to tax exemption
Idaho Supreme Court (2001) Raising weedy oats qualifies land for agricultural appraisal

U.S. Tax Court (2002) Arabian breeding operation engaged in for profit
U.S. Tax Court (2002) Cutting horse breeding operation engaged in for profit
Oregon Tax Court (2002) Horse operation engaged in for profit
Oregon Tax Court (2002) Dispute over value of horse barn resolved in favor of tax assessor
U.S. Tax Court (2002) Doctor's thoroughbred breeding and racing activities not engaged in for profit

U.S. Tax Court (2002) Social work professor's Appaloosa breeding operation was not engaged in for profit
U.S. Court of Appeals (2002) Churchill Downs can deduct only 1/2 of expenses for certain Derby events
Florida Court of Appeals (2003) Keeping thoroughbred horses is agricultural use for property tax appraisal
Florida Court of Appeals (2003) Keeping thoroughbred horses is agricultural use for property tax appraisal
U.S. Court of Appeals (2003) Doctor's horse activities not engaged in for profit

Oregon Tax Court (2003) Horse owner loses claim for agricultural tax appraisal by not meeting per acre earnings requirement
Oregon Tax Court (2003) Doctor's horse operation not engaged in for profit
U.S. Tax Court (2003) Business executive's horse operation not engaged in for profit
Oregon Tax Court (2003) Small, declining horse operation qualifies for farm use special property tax appraisal
Oregon Tax Court (2003) Horse lease does not qualify land for special property tax appraisal because of prior non-use

U.S. Tax Court (2004) Attorney did not engage in rodeo horse training activity for profit
U.S. Tax Court (2004) Thoroughbred operation of wealthy trust beneficiary not engaged in for profit
U.S. Tax Court (2004) Chiropractor's horse breeding operation not engaged in for profit

U.S. Tax Court (2005) Court considers lack of professional practices in finding not-for-profit

New Jersey Tax Court (2005) Slight use of an area by miniature horses fatally reduces agricultural acreage