River City Ranches #4 - Page 113




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          findings, the Barnes family did not begin utilizing the                     
          artificial insemination technique of embryo transplanting with              
          respect to some of their breeding ewes until at least 1988, well            
          after the time it concluded these transactions with RCR #4, RCR             
          #6, and other of the sheep partnerships.24                                  
               Further examination of petitioners' corrected bills of sale            
          for RCR #4 and RCR #6 also discloses improbably high numbers of             
          quadruplets, quintuplets, sextuplets, heptuplets, and octuplets             
          listed among the Rambouillets and Suffolks these partnerships               
          purportedly purchased from Barnes Ranches.  In the RCR #4                   
          corrected bill of sale, the Court has identified 35 sets of                 
          quadruplets, 22 sets of quintuplets, 7 sets of sextuplets, and 1            
          set of heptuplets.  These quadruplet-or-better sibling "breeding            
          sheep" that RCR #4 purportedly purchased are set forth infra in             
          Appendix J to this opinion.  Similarly, in the RCR #6 corrected             
          bill of sale, the Court has identified 14 sets of quadruplets, 4            
          sets of quintuplets, 1 set of sextuplets, and 1 set of octuplets.           
          These quadruplet-or-better sibling "breeding sheep" that RCR #6             
          purportedly purchased are set forth infra in Appendix K to this             
          opinion.                                                                    


               24Petitioners' corrected bills of sale for RCR #1, RCR #2,             
          RCR #3, and RCR #5 also list numerous Rambouillets and Suffolks             
          that are shown as being offspring of a dam with the registration            
          number 772871 among the breeding sheep that were purportedly sold           
          to those partnerships.                                                      





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