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herd recap sheets the Hoyt organization prepared. For instance,
although he did not elaborate and identify the specific documents
upon which he relied, he claimed his 1987 estimate was based on
his examination of certain 1986 and 1987 documents. In addition,
petitioners (as was earlier indicated supra note 17) maintain the
annual herd recap sheets in evidence reflect the cattle-breeding
partnerships to have owned the following total numbers of cattle
on the dates indicated:
Date Total Number of Cattle
1-1-87 22,457
1-1-88 25,613
1-1-89 23,418
1-1-90 17,336
1-1-92 22,148
The Court does not accept petitioners’ contentions
concerning the numbers of breeding cattle present during 1987
through 1992. As was previously discussed, the Court considers
much of Jay Hoyt’s testimony in the instant cases evasive and
less than forthright. Accordingly, the Court does not find his
cattle estimates credible. Moreover, as was also previously
discussed, the Court found highly suspect the 1987 through 1992
herd recap sheets and does not believe those herd recap sheets to
be contemporaneous and reliable documents.
The credible evidence in the record essentially confirms and
supports Mr. Daily’s estimates of breeding cattle that were
present during 1987 through 1992. Mrs. Schnitker, who served as
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