- 48 -
than helping to reconcile and satisfactorily address these
questions regarding the bills of sale, upon closer examination,
petitioners' posttrial matching efforts substantially diminish
their position that the stated numbers of specific breeding sheep
the partnerships purportedly purchased, in fact, existed.
In the corrected bills of sale, included among the listed
breeding sheep that RCR #4 and RCR #6, respectively, purportedly
purchased from Barnes Ranches are large numbers of Rambouillets
and Suffolks reflected as being offspring of either (1) a
Rambouillet dam having the registration number 772871 or (2) a
Suffolk dam having the registration number 772871. Petitioners'
corrected RCR #4 bill of sale (see infra Appendix B) lists (1)
(a) 28 individual Rambouillets born in 1982 and (b) 37 individual
Rambouillets born in 1983, all of which Rambouillet breeding
sheep are shown as being the offspring of a Rambouillet dam,
registration number 772871, and (2) (a) 12 individual Suffolks
born in 1982 and (b) 33 individual Suffolks born in 1983, all of
which Suffolk breeding sheep are shown as being the offspring of
21(...continued)
time, he also made rental arrangements to obtain the use of two
Treasure Valley rams. One such ram was leased by him for 1 year
for $15,000; the second ram was leased by him for 1 year for
$10,000. He also stated that none of the 15 Treasure Valley ewes
he purchased were resold to the partnerships. In addition, it is
to be noted that the bill of sale document for OGT 87, dated Jan.
5, 1987, lists one Treasure Valley sheep and that the bill of
sale document for RCR #5-2, dated Feb. 1, 1987, lists two
Treasure Valley sheep.
Page: Previous 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 NextLast modified: May 25, 2011