Shorthorn Genetic Engineering 1982-2, Ltd., Shorthorn Genetic Engineering 1982-4, Ltd., Shorthorn Genetic Engineering 1982-5, Ltd., Walter J. Hoyt III, Tax Matters Partner, et al. - Page 2

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          Partner, docket No. 28492-89; Shorthorn Genetic Engineering 1984-2, Ltd.,   
          Shorthorn Genetic Engineering 1983-2, Ltd., Shorthorn Genetic Engineering   
          1982-1, Ltd., Shorthorn Genetic Engineering 1984-4, Ltd., Walter            
                                                            (continued...)            
               Walter J. Hoyt III (tax matters partner), pro se.                      
                                                                                     
          Gary L. Blackburn (participant other than tax matters                       
          partner), pro se.                                                           
               Margaret A. Martin, for respondent.                                    













                                                                                     
          1(...continued)                                                             
          J. Hoyt III, Tax Matters Partner, docket No. 29260-89; Shorthorn Genetic    
          Engineering 1983-3, Ltd., Shorthorn Genetic Engineering 1984-2, Ltd.,       
          Shorthorn Genetic Engineering 1983-2, Ltd., Shorthorn Genetic Engineering   
          1982-1, Ltd., Shorthorn Genetic Engineering 1984-4, Ltd., Walter J. Hoyt III,
          Tax Matters Partner, docket No. 29295-89; Shorthorn Genetic Engineering, 1983-
          2, Ltd., Walter J. Hoyt III, Tax Matters Partner, docket No. 29854-89;      
          Shorthorn Genetic Engineering, 1983-3, Ltd., Walter J. Hoyt III, Tax Matters
          Partner, docket No. 29855-89; Shorthorn Genetic Engineering, 1983-3, Ltd.,  
          Walter J. Hoyt III, Tax Matters Partner, docket No. 29856-89; Shorthorn     
          Genetic Engineering, 1982-1, Ltd., Walter J. Hoyt III, Tax Matters Partner, 
          docket No. 30478-89; Timeshare Breeding Service No. 2, Ltd., Timeshare      
          Breeding Service No. 3, Ltd., Walter J. Hoyt III, Tax Matters Partner, docket
          No. 30479-89; Shorthorn Genetic Engineering 1982-1, Ltd., Shorthorn Genetic 
          Engineering 1982-2, Ltd., Shorthorn Genetic Engineering 1982-3, Ltd.,       
          Shorthorn Genetic Engineering 1982-4, Ltd., Shorthorn Genetic Engineering   
          1982-5, Ltd., Walter J. Hoyt III, Tax Matters Partner, docket No. 20224-90; 
          Shorthorn Genetic Engineering 1983-1, Ltd., Shorthorn Genetic Engineering   
          1983-2, Ltd., Shorthorn Genetic Engineering 1983-3, Ltd., Shorthorn Genetic 
          Engineering 1984-1, Ltd., Shorthorn Genetic Engineering 1984-2, Ltd.,       
          Shorthorn Genetic Engineering 1984-3, Ltd., Shorthorn Genetic Engineering   
          1984-4, Ltd., Shorthorn Genetic Engineering, 1984-5, Ltd., Walter J. Hoyt III,
          Tax Matters Partner, docket No. 21463-90; Shorthorn Genetic Engineering 1985-
          1, Ltd., Shorthorn Genetic Engineering 1985-2, Ltd., Shorthorn Genetic      
          Engineering 1985-3, Ltd., Shorthorn Genetic Engineering 1985-4, Ltd.,       
          Shorthorn Genetic Engineering 1985-5, Ltd., Walter J. Hoyt III, Tax Matters 






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