(petitioner not entitled to deduct expenses of horse activities because activity not engaged in for profit; evidence not presented to establish business-like record keeping, conformance with standard industry practices, or changes to improve profitability; petitioner did not seek expert advice, that she had any reasonable expectation that her stud horse would appreciate in value after eight years between siring any foals and lameness prohibiting dressage competitions, or that she has ever operated any horse business at a profit; court also held that death of horse was not a deductible casualty loss as losses resulting from diseases are not deductible; court also denied deductions for legal fees incurred in a lawsuit against her homeowner’s association because there was no evidence of any connection between lawsuit and any trade or business; petitioner not liable for accuracy-related penalties due to success in previous audits establishing reasonable cause and good faith efforts by petitioner).