River City Ranches #1 Ltd., Leon Shepard, Tax Matters Partner - Page 22

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                                       APPENDIX                                        


          Docket No.           Partnership and Tax Matters Partner                     
          787-91             River City Ranches #1 Ltd., Leon Shepard,                 
                                        Tax Matters Partner                            
                              River City Ranches #2 Ltd., Leon Shepard,                
                                       Tax Matters Partner                            
          River City Ranches #3 Ltd., Leon Shepard,                                    
                                       Tax Matters Partner                            
                             River City Ranches #4 Ltd., Leon Shepard,                
                                       Tax Matters Partner                            
          River City Ranches #5 Ltd., Leon Shepard,                                    
                                       Tax Matters Partner                            
                             River City Ranches #6 Ltd., Leon Shepard,                
                                  Tax Matters Partner                                 
          4876-94             River City Ranches #2, J.V., David Britton,              
                                   Tax Matters Partner                                 
          9550-94             River City Ranches #3, J.V., Michael Dale,               
                                   Tax Matters Partner                                 
          9552-94             River City Ranches #5, J.V., Stephen Hughes,             
                                   Tax Matters Partner                                 
          9554-94             River City Ranches 1985-2, J.V.,*                        
                                   Jeffry Bergamyer, Tax Matters Partner               
          13595-94            River City Ranches #3, J.V., Michael Dale,               
                                   Tax Matters Partner                                 
          13597-94             River City Ranches #5, J.V., Stephen Hughes,            
                                   Tax Matters Partner                                 
          13599-94            River City Ranches 1985-2, J.V.,*                        
                                   Jeffry Bergamyer, Tax Matters Partner               
          382-95              Ovine Genetic Technology Syndicate                       
                                   1987-1, J.V., Linda Routzahn,                       
                                        Tax Matters Partner                            
          383-95              River City Ranches 1985-2, J.V.,*                        
                                   Jeffry Bergamyer, Tax Matters Partner               

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