- 52 -
the same during these years. Tom James, who had operated and
managed Timeshares Breeding Services since about 1986, testified
that Timeshares Breeding Services had a total of approximately
3,133 to 3,234 cattle in 1993, and that this would have been the
maximum number of cattle Timeshares Breeding Services had in its
operation at any one time.29
Although petitioners argue far greater numbers of additional
breeding cattle existed and were available to be purchased and
owned by all of the cattle-breeding partnerships during 1987
through 1992, they have failed to produce any concrete,
convincing evidence establishing their claim.
Most importantly, petitioners have failed to account for and
establish precisely the total number of breeding cattle annually
present from 1987 through 1992, which the Hoyt organization
collectively managed on behalf of each of the numerous cattle-
breeding partnerships it organized, promoted, and operated. The
29Tom James estimated that, in 1993, the Timeshares Breeding
Services operation had a total of 3,133 to 3,234 cattle,
consisting of the following numbers of bulls, cows, and heifers:
Location or Parties
Holding Cattle Bulls Cows Heifers
Clements, CA 410 -- 370
Trent, TX 33 255-256 -–
Various Users 265 -- 11,800-1,900
Total 708 255-256 2,170-2,270
1 Represents calves owed by users for their use of bulls in
three or four breeding seasons.
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