Kentucky Journal of Equine, Agriculture, & Natural Resources Law

Wednesday, July 9, 2014

A ‘Vicious’ Animal Named Scuppy

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By: Lynsey Freeman, Staff Member 

The horse industry in Connecticut was thrown into turmoil in May of 2006 at the hooves of a horse named Scuppy. In Vendrella v. Astriab Family Limited Partnership, the Supreme Court of Connecticut recently released its 6-0 decision in April, affirming the Appellate Court’s ruling that a horse belongs to “a species naturally inclined to do mischief or be vicious.”[1] Specifically, the Court held as a matter of law, owners or keepers of a domestic animal, even one that have not previously displayed mischievous propensities, have a duty to take reasonable steps to prevent injuries that are foreseeable because of the animal's naturally mischievous propensities.[2]The ruling stemmed from when a young boy tried to pet a horse named Scuppy at a Milford farm.[3] The animal stuck his neck out from behind a fence and bit the child on his right cheek, “removing a large chunk of it.”[4]

Tuesday, April 29, 2014

Taking a Stride Back: Dirt Track Changes Coming to the Bluegrass

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By: Eric Finke, Staff Member

Horse racing returns to the Bluegrass as Lexington once again becomes the horse capital of the world.[i] This spring will offer the last meet on the current synthetic track as the President of Keeneland, Bill Thomson, announced last week that “a state of the art dirt track” will once again become the racing surface. [ii] Keeneland has long been the final tune-up for many horses that have hopes of running in the Oaks and the Derby at Churchill Downs.[iii]

Tuesday, April 22, 2014

EPA Proposal Takes Great Steps to Broaden Clean Water Act Jurisdiction

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By: Connor Egan, Editor-in-Chief

On March 25, 2014, the Environmental Protection Agency and Army Corps of Engineers released a proposed rule amending the Clean Water Act.[1] The proposal is a response to a near decade of demand by state and federal legislators and environmental groups to clarify the extent of the Act’s jurisdiction.[2]

Friday, April 18, 2014

UK College of Law: KLJ & KJEANRL Hold Annual Banquet

The University of Kentucky College of Law recently reported: The Kentucky Law Journal (KLJ) and the Kentucky Journal of Equine, Agriculture, and Natural Resources Law (KJEANRL) held their annual banquet on Wednesday, March 26, at the Boone Center. There were roughly 140 attendees, including faculty and members of both journals. 

Rachel King, Editor-in-Chief of the KJEANRL, and Sarah Lawson, Editor-in-Chief of the KLJ, each gave a short “State of the Journal Address.” Then Judge Jennifer Coffman delivered the keynote address to the banquet attendees, highlighting the importance of developing leadership skills. She was introduced by Dean Brennen, who also said a few words. Awards were presented by each Editor-in-Chief of the respective journals.

Tuesday, April 15, 2014

A Horse Owner’s Tax Checklist

By: Matthew Doane, Staff Member

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With tax day upon us, horse owners must be cautious if they are attempting to deduct business expenses related to their horse activity. Section 183(a) of the Internal Revenue Code states, “[i]n the case of an activity engaged in by an individual or an S corporation, if such activity is not engaged in for profit, no deduction attributable to such activity shall be allowed under this chapter except as provided in this section.”[i] If an activity is not “engaged in for profit,” provision (b) of section 183 allows deductions only to the extent of gross income derived from the activity.[ii] Deemed the “hobby loss rules,”[iii] this means that if an individual’s horse activity does not rise to the level of “engaged in for profit,” but is simply a hobby, then that individual will only be able to deduct allowable expenses up to the threshold of income they have received relating to the activity.[iv] This can lead to serious tax implications if a taxpayer was planning on horse-related expenses being deductible, primarily larger tax liability, or in the case of previous tax year where a taxpayer included the deductions, an audit by the IRS. In 2011, this exact situation occurred, leading to a Tax Court opinion that provides some guidance to horse owners and the deductibility of horse-related expenses. [v]