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to respondent by petitioners prior to trial, other certificates
had been provided to respondent by various national sheep breed
associations, and another 105 certificates were provided by
petitioners to respondent following the trial. The individual
registration certificates listed in the exhibit are organized by
date of birth and then by tag number. None of these certificates
reflect a partnership to be a registered sheep's owner. Rather,
the 9,485 certificates show either Barnes Ranches, Mr. Barnes, or
Randy to be the owner of these sheep.
Petitioners compared the above 9,485 registration
certificates to the respective bills of sale that Barnes Ranches
had issued to eight of the sheep partnerships (excluding OGT
90).13 These bills of sale have a total of 9,361 separate
entries describing and identifying individual breeding sheep sold
to these partnerships. Of these 9,361 bills of sale entries,
petitioners have determined 4,839 entries can be matched to
certificates. In making these 4,839 matches, petitioners
frequently had to correct some of the information in an entry to
match the information contained in a particular registration
certificate. The parties have now further stipulated an exhibit
13As indicated previously, petitioners contend that OGT 90
did not purchase its breeding sheep from Barnes Ranches.
Further, the record contains no bill of sale or other
documentation identifying the specific individual breeding sheep
petitioners assert that OGT 90 acquired from W.J. Hoyt Sons
Ranches MLP. See supra note 9.
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