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petitioners frequently had to disregard substantial portions of
the information contained in a particular original bill of sale
entry. For instance, certain entries in the original RCR #6 bill
of sale reflecting Rambouillets (born to a dam having the
registration number 772871) were subsequently matched by
petitioners to certificates issued by the Hampshire Association.
A comparison of (1) the information given in those RCR #6 bill of
sale entries, with (2) the information contained in the Hampshire
Association certificates to which they subsequently were matched,
is contained infra in Appendix G to this Memorandum Opinion.20
Most importantly, notwithstanding petitioners' argument to
the contrary, there are a still a number of serious questions
concerning the contemporaneous nature and reliability of the
bills of sale that Barnes Ranches originally issued.21 Rather
20Petitioners' corrected RCR #6 bill of sale infra in
Appendix C, does not reflect all of the corrections that should
have been made to these original bill of sale entries, as each
corrected entry should have information identical to the
certificate to which it was matched.
21The bill of sale document for RCR #4 dated Feb. 1, 1984,
listing 1,350 breeding sheep (which Mr. Hoyt claimed was only a
"draft bill of sale") has 9 Suffolks indicated to be of the
Treasure Valley bloodline. According to one of petitioner's
experts, the Treasure Valley bloodline was the premier Suffolk
bloodline during the early 1980's, and top Treasure Valley
Suffolks rams back then had sold for many thousands of dollars.
However, Randy testified that the Treasure Valley bloodline was
not a factor in the Barnes Ranches breeding flock until later in
1987 or 1988, when he first purchased a group of 15 Treasure
Valley ewes for $75,000. He further related that, at about that
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