- 27 -
because these records document births, but not sales,12 deaths or
other dispositions. Nonetheless, petitioners’ herd inventory
records do show, and the parties agree, that petitioners’ cattle
produced the following purebred Hereford offspring during the
years in issue:
Year Heifers Bulls Total
1990 13 6 19
1991 10 7 17
1992 15 15 30
1993 17 20 37
1994 27 24 51
1995 30 23 53
Thus, the number of offspring produced by petitioners’ herd
nearly doubled in the first 4 years of operation and nearly
11(...continued)
information that was not offered into evidence. Our review of
those figures indicates that they are either incomplete or
unreliable.
Petitioners’ expert provided figures only for 1990 through
1992. Respondent’s expert covered 1990 through 1992, and 1994,
but not 1993 or 1995. Respondent’s expert’s figure for
productive cows in 1994 is highly suspect, however; he puts it at
49, based on records made available to him, whereas the parties
have agreed that births registered in 1994 totaled 51. The
registration of 51 newborn calves in 1994 indicates that there
were almost certainly more than 49 productive cows in that year,
as it is undisputed that the “drop” rate (i.e., calving rate) for
such cows was between 80 and 90 percent. We therefore conclude
that respondent’s expert’s herd figures are unreliable.
12 The financial ledgers maintained by Mrs. Burrus for Maple
Row record the proceeds from cattle sales but generally do not
record the number or type of cattle sold.
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