River City Ranches #4 - Page 90

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          in evidence containing petitioners' corrected bills of sale for             
          these eight sheep partnerships.  Petitioners' corrected bills of            
          sales for RCR #4 and RCR #6 are contained infra, respectively, in           
          Appendices B and C to this Memorandum Opinion.  The parties,                
          however, disagree as to the number of actual breeding sheep that            
          RCR #4, RCR #6, and these other partnerships acquired from Barnes           
               Respondent examined petitioners' 4,839 matches and agrees              
          that there are 3,176 registration certificates which essentially            
          match entries on petitioners' corrected bills of sale.  The                 
          parties have stipulated an exhibit in evidence listing the                  
          entries that respondent agrees the certificates essentially                 
          match.  Respondent, however, does not stipulate the existence of            
          any of the sheep described in this exhibit; respondent only                 
          stipulates that 3,176 of the registration certificates                      
          essentially match these listed entries from the corrected bills             
          of sale.                                                                    
               Respondent disputes petitioners' remaining 1,663 asserted              
          matches.  Specifically, respondent claims:  (1) As to 1,248 of              
          the remaining matches, petitioners matched the same registration            
          certificate to more than one bill of sale entry; (2) as to 300 of           
          the matches, other registration certificates show those same dams           
          as having given birth to another lamb less than 160 days prior to           
          having the matched animal; and (3) as to 115 of the matches, the            

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Last modified: May 25, 2011