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DF #1, SGE 82-1, DGE 84-3, SGE 84-5, DGE 86-2, TBS 89-1, TBS 90-
1, and Management each maintained its principal place of business
in Burns, Oregon.
A. Overview
Walter J. Hoyt III (Jay Hoyt) is a general partner of each
of the seven cattle-breeding partnerships that are involved in
the instant cases. These seven cattle-breeding partnerships were
formed and began operating in the years indicated as follows:
Partnership Year
DF #1 1973
SGE 82-1 1982
DGE 84-3 1984
SGE 84-5 1984
DGE 86-2 1990
TBS 89-1 1989
TBS 90-1 1990
DF #1, SGE 82-1, DGE 84-3, and SGE 84-5 had each been formed as a
California or Nevada limited partnership.
Jay Hoyt’s father was a prominent breeder of Shorthorn
cattle, one of the three major breeds of cattle in the United
States. In order to expand his business and attract investors,
the father had started organizing and promoting cattle-breeding
partnerships by the late 1960's. Before and after the father’s
death in early 1972, Jay Hoyt and other members of the Hoyt
family were extensively involved in organizing and operating
cattle-breeding partnerships. From about 1971 through 1992, Jay
Hoyt organized, promoted to numerous investors, and operated as a
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