- 30 -
witness Norm Favre’s (Mr. Favre) conclusion there were a total of
26,205 cattle in the Hoyt universal herd pursuant to the cattle
count he performed from fall 1992 through spring 1993.16
15(...continued)
approximately 6,500 adult cows present. It is further to be
noted that following 1985, the Hoyt organization claimed that
thousands of breeding cattle that it managed on behalf of
numerous cattle-breeding partnerships died as a result of drought
and disease. In fact, many of the cattle-breeding partnerships
claimed deductions on their returns for their alleged large
cattle losses from drought and disease. Although petitioners
have now conceded the loss deductions for drought and disease
originally claimed by the partnerships in the instant cases, the
Hoyt organization’s prior position was that thousands of breeding
cattle were lost during 1987 through 1992 to drought and disease.
In addition, the record also contains evidence indicating that,
following 1985, the Hoyt organization may have sold off a large
number of breeding cattle which had been assigned to the cattle-
breeding partnerships. These cattle loss claims, as well as the
Hoyt organization’s possible sale of breeding cattle previously
assigned to the partnerships, are discussed more fully notes 30
and 31. At any rate, the figure of 6,500 cattle estimated in the
previous 1985 cattle count is neither conclusive nor unequivocal
evidence establishing the numbers of breeding cattle that
actually might have been present during the 1987 through 1992
period.
16The Hoyt organization hired Mr. Favre to conduct this
cattle count. Originally, Mr. Favre was supposed to count the
cattle together with respondent’s expert Mr. Daily. However,
because of disagreements between Mr. Daily and the Hoyt
organization concerning (1) the procedures to be used in
performing the count and (2) scheduling the counts at various
locations, Mr. Favre and Mr. Daily conducted their respective
cattle counts separately. It is further to be noted that unlike
Mr. Daily (who testified in the instant cases as an expert
witness on cattle counting and cattle appraisal), Mr. Favre did
not testify as an expert. Rather, Mr. Favre testified as a fact
witness, and his cattle count report was entered in evidence as a
business record of the Hoyt organization.
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