My Google Alerts for “tax” went wild over the weekend with a strange series of headlines about a tax ruling somehow winning the Iroquois Steeplechase.

Then I clicked on one of the articles and found out that it was a horse named Tax Ruling that won the $150,000 prize in the Nashville race on Saturday, apparently for the second year in a row.

It’s not exactly clear where the horse got its name, and if it was named by a tax attorney or a Tax Court judge. Actually, it turns out that the owner is named Irvin S. Naylor, and he’s a utility executive from York, Pa., according to the Associated Press.

I’m not sure which tax ruling Mr. Naylor named his horse after, but whatever it is, it has apparently brought him a lot of luck.