River City Ranches #4 - Page 96

                                       - 34 -                                         
               On brief, however, petitioners attempt to gloss over and               
          minimize their failure and inability to identify large numbers of           
          the individual breeding sheep that RCR #4, RCR #6, and the other            
          partnerships purportedly purchased from Barnes Ranches.                     
          Petitioners specifically argue, in pertinent part, as follows:              
                    The petitioners acknowledge that there are                        
               significant problems with the Schedule A's [listing and                
               identifying all the specific breeding sheep a                          
               partnership ostensibly purchased from Barnes Ranches]                  
               attached to the bills of sale.  Clearly, the person or                 
               persons who put the data into the computer which was                   
               then placed on the Schedule A's made numerous errors.                  
               It appears that in some cases, only the ear tag entry                  
               may be reliable.  However, even while the Respondent                   
               recognizes that there are 3,176 matches between the                    
               bills of sale and the registration certificate data                    
               base, the Respondent asks the Court to totally and                     
               entirely disregard the bills of sale.  Why?  Should not                
               the partnership be given depreciation for the animals                  
               that the Respondent agrees are there?                                  
                    The fact is, the Schedule A is just an attachment                 
               to the bill of sale.  The critical issue is not the                    
               identification of specific animals, but whether the                    
               partnership purchased the breeding flock it purported                  
               to purchase.  Did RCR #4 purchase 1,350 breeding                       
               sheep?[15]  The answer to that question is not found by                
               attacking the Schedule A, which has many errors among                  
               the 475 entries which the parties stipulate match                      

          1,300 sheep.                                                                
               15Petitioners contend that RCR #4 purchased 1,468, not                 
          1,350, breeding sheep from Barnes Ranches on Feb. 1, 1984.  Mr.             
          Hoyt testified that the bill of sale document in evidence listing           
          1,468 sheep, not another bill of sale document listing only 1,350           
          sheep, was the actual, final bill of sale that Barnes Ranches               
          issued.  See supra note 9.  However, as the Court determined in             
          its findings, the document Mr. Hoyt claimed was the actual bill             
          of sale had not been prepared until sometime after early 1986.              

Page:  Previous  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  42  43  Next

Last modified: May 25, 2011