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certificates were certificates the Barnes family themselves had
issued.
In addition, petitioners, in their matching efforts, have
failed to identify and segregate sheep the Barnes family owned
but did not "sell" to the partnerships. In fact, many of the
9,485 certificates the parties introduced in the record cover
sheep that could not have been "sold" to the partnerships under
the bills of sale. For instance, when RCR #1 and Barnes Ranches
entered into the first sheep sale transaction in 1981, any sheep
born in 1965 would either have been dead or too old to be "sold"
as a breeding sheep to RCR #1. Similarly, any sheep born from
1988 through 1993 would also not have been "sold" to the
partnerships, because the partnership transactions took place
from 1981 through 1987. The Court further thinks that, in all
likelihood, other large numbers of the sheep covered in these
certificates that were born from 1966 through 1987 were also not
sold to the partnerships.19
The Court is also not satisfied that even some of the agreed
matches necessarily represent actual sheep that Barnes Ranches
had "sold" to the partnerships. To make many of these matches,
19Randy claimed that Barnes Ranches, his parents, and he,
collectively, owned in the neighborhood of 1,500 ewes during 1987
and 1988. Mr. Barnes maintained that, from 1989 through 1992,
they tried to keep the Barnes Ranches breeding flock at about
1,000 sheep.
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