River City Ranches #4 - Page 89

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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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