training fees

Question
It's a long ugly story.  I am trying to find out how to determine the expenses for training at least one horse for racing.  The IRS is curious.  My client paid cash to a trainer, and did not get any receipts.  DUMB! I have some reciepts for a groomer, walker, exerciser and assistant trainer.  What fees go to a trainer and how is that number derived.  Please, Please, please, your help and answers would be greatly appreciated.  As a side note and out of curiousity- if i have information on this trainer that he is doing things out of "the ordinary"- I don't think he is licensed- where would i take that information to?

Answer
hi  well when i was training  horses  i charged a day rate that day rate included the training for the horse which was his or hers daily care which included his feed,  galloping ,leg work, walking, grooming . the onwner had to pay  extra  for the shoeing---  all vet bills ---  transportation and i also charged 10% across the board on the purse. i am not sure what his fees were. but i would charge $45.00 per day per horse and get paid once a month. as far as his personal buisness ,i cannot say anything about that, as i do not know anything about the trainer or his practices.  i hope this will help you out  thanks ED HESS