- 41 -
The record further includes a February 4, 1991, memorandum of Jay
Hoyt to certain workers in the Hoyt organization, instructing
them not to include information on cattle deaths in the cattle
inventory records and to place such information under a “new
smoke screen file name”.23 See also infra note 25.
The Court finds the herd recap sheets the Hoyt organization
prepared highly suspect and unreliable, as the Hoyt organization
failed to employ good record-keeping practices and did not
prepare the recap sheets and its other cattle records in
accordance with standard, fundamental accounting principles. The
22(...continued)
because he just says make it work. It’s a nightmare
for us because we have to cover the tracks and make
sure everything fits together.
[Jay Hoyt’s comment]: WRONG. R.W. has never been
instructed or asked ‘to cover anyone’s tracks’. His
job is to record what happens IN THE OPEN, in front of
everyone. His personal protection is provided by the
Policy. We take the responsibility. I sense R.W. will
think ‘if the Policy said kill someone would that be
OK, and wouldn’t I be held accountable?’ Sure, but
R.W. is not asked to kill anyone. He is asked to
provide them with a gun and shells. He knows what they
are going to do with it, sure, but he isn’t doing it.
They don’t put gun sellers in jail when the gun kills
someone. We are dealing with the real live problem of
giving the marketing people what they ask for and only
they will be held accountable for what they do with it
if R.W. documents it with Louie’s or Ric’s
instructions. R.W. just records what they did with
what he produced under their instructions.
23In this same Feb. 4, 1991, memorandum, which was discussed
earlier, Jay Hoyt had also instructed these workers to register
with the ASA a calf for each cow bred, not just existing, “live
calves”. See supra note 10.
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