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During either the examinations respondent conducted or
pretrial discovery, petitioners further provided respondent with
annual flock recap sheets on the breeding sheep each of these
partnerships (excluding OGT 90) owned from 1981 through 1991 that
had been prepared by Mr. Hoyt's organization. As indicated
previously, these annual flock recap sheets are inconsistent with
the above bills of sale for the partnerships that petitioners
provided to respondent. Unlike the bills of sale (which list
some rams as being initially acquired by the partnerships), the
annual flock recap sheets reflect only ewes as being acquired and
owned by each partnership from the date when that partnership and
Barnes Ranches entered into their transaction, through December
31, 1991. The 1981 through 1991 flock recap sheets are contained
infra in Appendix F to this Opinion.
During pretrial discovery, respondent also sought to inspect
and count the partnerships' sheep. From October 7, 1992, through
February 2, 1993, respondent's expert Kempton Clark (Mr. Clark)
counted, at nine different locations, all of the sheep
petitioners contend were then owned by the partnerships, as well
as some sheep owned by others. Mr. Clark counted a total of 131
adult male sheep and 5,469 adult female sheep. Of the total
5,600 sheep counted by Mr. Clark, approximately 2,600 were lower
quality commercial sheep, as opposed to registered purebred
breeding sheep that had been purchased by the partnerships in
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