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contend were present and available annually from 1987 thorough
1992 to be “owned” by the cattle-breeding partnerships. Mr.
Daily (respondent’s expert) estimated the following total numbers
of cattle, consisting of breeding cattle and calves, were present
annually on the dates indicated:
Mature Breeding Cattle
Bred Total
Date Bulls Cows Heifers Subtotal Calves Cattle
1-1-87 765 3,912 520 5,197 4,725 9,922
1-1-88 546 4,246 374 5,166 3,397 8,563
1-1-89 550 2,920 513 3,983 2,336 6,319
1–1-90 987 3,103 550 4,640 2,482 7,122
1-1-91 1,124 3,498 667 5,289 2,798 8,087
1-1-92 761 3,115 583 4,459 3,119 7,578
Mr. Daily based his above 1987 cattle figures on an inventory of
the Hoyt organization’s cattle dated January 1, 1987. This
inventory listed a total of 13,481 animals of all classes and
ages.27 Mr. Daily examined the locations, types of cattle, and
27In their stipulation, the parties agreed that all joint
exhibits (including the Jan. 1, 1987, inventory) were true copies
of the original and that (although all other evidentiary
objections were reserved) any objections as to authenticity were
waived. The Jan. 1, 1987, inventory is further listed and
described in the stipulation as being “a cattle inventory dated
January 1, 1987, prepared by Gayle Wallace. It indicates that
there were a total of 13,481 head of all cattle of all classes
and ages as of that date.” However, in the stipulation,
petitioners further stated they did not agree with the
description given numerous joint exhibits listed therein,
including the Jan. 1, 1987, inventory. On brief, petitioners
dispute there is any evidence in the record establishing this
inventory was prepared by Gayle Wallace. (Ms. Wallace was a Hoyt
organization worker who in 1987 had worked together with Mr.
Hawkins in helping maintain the Hoyt organization’s cattle
records. They further maintain that it and certain other Hoyt
organization cattle inventories in the record are not inventories
(continued...)
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