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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
14(...continued)
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.
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