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herd and (2) asked whether the worker should adjust those cattle
numbers to allow for the 10-percent annual herd increase required
in the sharecrop agreements between the partnerships and
Management. In his written response to the October 24, 1989,
memorandum, Jay Hoyt told the worker not to make allowances in
the cattle numbers for the 10-percent annual herd increase
requirement. In a later memorandum dated December 31, 1990, to
Jay Hoyt, the worker stated that it was impossible to reconcile
Management’s financial statements with the tax returns the Hoyt
organization had prepared. The worker added that Jay Hoyt was
right in previously stating Management’s financial statements to
be a “mess”. In another memorandum to Jay Hoyt dated January 7,
1991, the worker raised certain questions with him concerning the
billing of cattle boarding expenses for the 1990 fiscal year to
the cattle-breeding partnerships. Among other things, the worker
questioned why Florin Farms #1 (FF #1), FF #3, and FF #4 were to
be billed for such expenses, as the worker thought those
partnerships had been liquidated and had no cattle. See supra
note 9. In his written reply to the worker, Jay Hoyt stated that
the money to have been distributed to FF #1, FF #3, and FF #4,
had instead been used by him to pay attorney's fees. He further
stated that all of the cattle collectively owned by the first 17
cattle-breeding partnerships the Hoyt family had organized had
been reallocated among each of those 17 partnerships during 1990,
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