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and RCR #6, entered into similar sheep sale and sharecrop
agreements with Barnes Ranches.9 The separate sheep sale and
sharecrop agreements that RCR #4 and RCR #6 each entered into
with Barnes Ranches are discussed more fully infra.
The entry dates of the separate sheep sale agreements that
these eight sheep breeding partnerships (excluding OGT 90) each
concluded with Barnes Ranches, the number of breeding ewes
9The evidence of record does not include written sheep sale
agreements between Barnes Ranches and each of the sheep
partnerships. Although the record contains bills of sale that
Barnes Ranches issued to eight of the nine partnerships,
respondent, among other things, asserts that these bills of sale
(1) do not accurately reflect the sheep sold to the partnerships,
and (2) are inconsistent with (a) the partnerships' returns, (b)
records Mr. Hoyt and his organization maintained on the
partnerships' sheep (e.g., annual flock recap sheets), and (c) in
some instances, petitioners' original pleadings. Also, as will
be more fully discussed infra, during or after the examinations
respondent conducted, Mr. Hoyt and his representatives originally
provided to respondent a bill of sale, dated Feb. 1, 1984,
reflecting that 1,350 sheep had been sold to RCR #4. However,
Mr. Hoyt later testified this document was only a "draft bill of
sale", and indicated that another document listing 1,468 sheep
was the actual finalized bill of sale issued by Barnes Ranch to
RCR #4 on Feb. 1, 1984. Furthermore, the parties dispute whether
OGT 90 and Barnes Ranches entered into similar sheep sale and
sharecrop agreements in 1990. Respondent contends that such
agreements were entered into, whereas petitioners contend OGT 90
entered into agreements with W.J. Hoyt Sons Ranches MLP, not with
Barnes Ranches. While no written sharecrop agreement between OGT
90 and W.J. Hoyt Sons Ranches MLP and corresponding bill of sale
listing OGT 90's purchased sheep were offered in evidence, the
record does contain a later sharecrop agreement between OGT 90
and Barnes Ranches covering a term from Oct. 1, 1993, through
Sept. 30, 2004.
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