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1992 from third parties unrelated to Mr. Hoyt and the Barnes
family. The partnerships had paid average prices of either $75
or $100 per head for those lower quality sheep, and some of those
sheep may have been hybrids.
During the trial, respondent offered in evidence various
analyses of the partnerships' respective bills of sale and the
individual sheep listed thereon. Among other things, one
analysis noted that hundreds of sheep in the bills of sale were
shown as being the offspring of a dam with the registration
number 772871. Petitioners eventually acknowledged that the
bills of sale contained a substantial number of "errors" in
identifying the individual breeding sheep that Barnes Ranches
sold to each partnership.
At the end of the trial, the Court granted petitioners
additional time to offer registration certificates they and the
Barnes family had that tied into the bills of sale for the
partnerships and/or to submit a stipulation by the parties with
regard to such certificates. As a result, the parties have
stipulated an exhibit into evidence summarizing the information
contained in 9,485 registration certificates issued for
individual sheep born during the period from 1965 through 1993.
Of the 9,485 registration certificates, 6,973 certificates are
from national sheep breed associations and 2,512 certificates are
Barnes certificates. Some of the certificates had been provided
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