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sheep); to increase the number of RCR #1’s breeding sheep by a
net 5 percent each year; and to replace any ewe that could no
longer serve as a breeding ewe with another ewe of a specified
quality. RCR #1 received a livestock bill of sale from Barnes
Ranches identifying the breeding sheep allegedly purchased by the
partnership. According to the documents, RCR #1 agreed to pay
$455,100 for a total of 401 sheep.
II. Petitioner, Mr. Barnes, and Their Investment
Petitioner began taking college courses in 1963, after
graduating from high school, and continued doing so until she
received her undergraduate degree in psychology in 1984. Her
education was primarily in the sciences and humanities, but it
included accounting courses that she attended around 1964, as
well as other business and legal courses. From approximately
1966 through 1970, petitioner worked as a secretary for the
California Department of Rehabilitation. In 1970 and 1971,
petitioner was employed in the Pentagon. After several years
outside the workforce, petitioner worked as a secretary for the
California State University, Sacramento, from approximately 1975
through 1986. In 1986, petitioner began working as a secretary
for the California State Department of Corrections. In 1990, she
was promoted to the position of budget analyst, where she
remained until she retired from the State of California in 2000.
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