### 1

# The following cases are consolidated herewith: River City

Ranches #6, J.V., Walter J. Hoyt III, Tax Matters Partner, docket No. 9553-94; River City Ranches #4, J.V., Walter J. Hoyt III, Tax Matters Partner, docket No. 13596-94; River City Ranches #6, J.V., Walter J. Hoyt III, Tax Matters Partner, docket No. 13598- 94; River City Ranches #4, J.V., Walter J. Hoyt III, Tax Matters Partner, docket No. 384-95; River City Ranches #6, J.V., Walter J. Hoyt III, Tax Matters Partner, docket No. 387-95; River City Ranches #4, J.V., Walter J. Hoyt III, Tax Matters Partner, docket No. 14721-95; River City Ranches #6, J.V., Walter J. Hoyt III, Tax Matters Partner, docket No. 14723-95; Ovine Genetic Technology 1990, J.V., Walter J. Hoyt III, Tax Matters Partner, docket No. 21630-95. T.C. Memo. 1999-209

UNITED STATES TAX COURT

RIVER CITY RANCHES #4, J.V., WALTER J. Hoyt III, TAX MATTERS

PARTNER, ET AL.,1

# Petitionersv. COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 9551-94, 9553-94, Filed June 22, 1999. 13596-94, 13598-94, 384-95, 387-95, 14721-95, 14723-95, 21630-95.

Walter J. Hoyt III (tax matters partner), pro se.

# - 2 -

2

# Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

3

# The years in issue for River City Ranches #4 are 1987, 1988, its year ended Sept. 30, 1989, year ended Sept. 30, 1990, and year ended Sept. 30, 1991. Respondent granted River City Ranches #4 permission to change to a taxable year ended Sept. 30, beginning with its year ended Sept. 30, 1989. The years in issue for River City Ranches #6 are 1987, 1988, its year ended Sept. (continued...) Timothy G. BuckandMichael D. Culy, for petitioner in

docket No. 9553-94. Michael A. MacDonald, for petitioner in docket No. 384-95. Catherine J. CaballeroandPaul Robeck, for respondent.

MEMORANDUM OPINION

DAWSON,Judge: This case was assigned to Special Trial Judge Stanley J. Goldberg, pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.2

# The Court agrees with and adopts the opinion of the Special Trial Judge, which is set

forth below.

OPINION OF THE SPECIAL TRIAL JUDGE GOLDBERG,Special Trial Judge: Respondent issued a notice of final partnership administrative adjustment (FPAA) to each partnership involved in these consolidated cases determining the adjustments in the amounts and for the taxable years as set forth in Appendix A hereto.3

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3

# (...continued) 30, 1989, year ended Sept. 30, 1990, and 1991. Respondent granted River City Ranches #6 permission to change to a taxable year ended Sept. 30, 1989, beginning with its year ended Sept. 30, 1989. The year in issue for Ovine Genetic Technology 1990 is 1991.After concessions, the primary issues for decision are: (1) Whether each of these three partnerships, River City Ranches #4, J.V., Walter J. Hoyt III, Tax Matters Partner (RCR #4), River City Ranches #6, J.V., Walter J. Hoyt III, Tax Matters Partner (RCR #6), and Ovine Genetic Technology 1990, J.V., Walter J. Hoyt III, Tax Matters Partner (OGT 90), purchased and acquired ownership of breeding sheep that are subject to an allowance for depreciation under section 167; (2) whether each partnership has substantiated and is entitled to its claimed depreciation deductions with respect to its breeding sheep for the years in issue; (3) whether RCR #4 and RCR #6 are entitled to certain interest deductions with respect to the promissory note each partnership issued in connection with the purported acquisition of its breeding sheep; (4) whether each partnership is entitled to certain farm, guaranteed payment, and other deductions it claimed; and (5) whether RCR #4 and RCR #6 each had certain capital gains income and/or additional farm income for some of the years in issue.

# - 4 - Background Some of the facts and certain documents have been stipulated for trial pursuant to Rule 91 and are found accordingly. The Court incorporates the parties' stipulations in this opinion by

reference. At the times their respective petitions herein were filed, RCR #4, RCR #6, and OGT 90 each maintained its principal place of business either in Burns, Oregon, or in Herald, California.

A.Overview Walter J. Hoyt III (Mr. Hoyt), is a general partner of each of the three sheep breeding partnerships that are involved in the instant cases--RCR #4, RCR #6, and OGT 90. From 1981 through the time of the trial in the instant cases, Mr. Hoyt organized, promoted to numerous investors, and operated as a general partner a total of nine separate sheep breeding partnerships. These nine partnerships were formed and began operating in the years

indicated as follows: Partnership Year River City Ranches #1 (RCR #1) 1981 River City Ranches #2 (RCR #2) 1982 River City Ranches #3 (RCR #3) 1983 RCR #4 1984 River City Ranches #5 (RCR #5) 1985 RCR #6 1986 River City Ranches #5-2 (RCR #5-2) 1987 Ovine Genetic Technology 1987 (OGT 87) 1987 OGT 90 1990

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4

# Although Mr. Hoyt testified that all of the partnerships formed before 1987 had been formed as California limited partnerships, he later indicated that a few of OGT 90's partners may have been limited partners. RCR #4 and RCR #6 each had been formed as a California limited partnership.4 

# Before 1981, Mr. Hoyt and his family for a number of years had engaged in promoting and operating a number of cattle breeding partnerships. Mr. Hoyt's father was a prominent breeder of Shorthorn cattle, one of the three major breeds of cattle in the United States. In order to expand his business and attract investors, the father had started organizing and promoting cattle breeding partnerships in the late 1960's. One of these cattle breeding partnerships previously was the subject of this Court's opinion inBales v. Commissioner, T.C. Memo. 1989-568. Around 1978 or 1979, Mr. Hoyt became interested in the possibility of organizing similar sheep breeding partnerships. As a result, he began discussions with David Barnes (Mr. Barnes), a longtime sheep breeder and childhood friend. For a number of years, Mr. Barnes and his wife April had owned and operated Barnes Ranches, their sole proprietorship sheep breeding business located in the Sacramento Valley in California. They have a son, Randy Barnes (Randy). After completing college in 1985, Randy eventually took on a substantial role in the management and operation of the business.

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Mr. Barnes had extensive experience in breeding several breeds of purebred sheep, including Hampshires, Rambouillets, and Suffolks. However, by the 1980's, he concentrated on Rambouillets and Suffolks. Rambouillets have white faces and feet and cream colored bodies and are a breed noted for producing good-quality wool. Suffolks, on the other hand, have black faces and legs and cream colored bodies and are a breed noted for producing good-quality meat. By the late 1980's, Mr. Barnes and Randy had acquired very good reputations in purebred sheep breeding circles and were generally considered to be among the country's top breeders of Rambouillets and Suffolks. During the 1980's, they typically would enter annually between 20 to 25 of some of their best yearling sheep in various national purebred sheep shows around the country, and their sheep often won awards at these shows. Substantially all of the Barnes Ranches' breeding flock consisted of ewes, since a number of ewes would often be bred with and serviced by one ram. Typically, its breeding flock ewes produced a single crop of lambs each year. However, in some instances certain ewes might give birth to twins, and on relatively infrequent occasions a particular ewe might even produce triplets. Over the years, of the total number of lambs produced annually, about half were females. Only a relatively small percentage of the lambs born, perhaps no more than 10 to 15

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5

# For instance, a breeder of lower quality sheep might purchase a few Suffolk rams from the Barnes family in an effort to improve the quality of that breeder's flock. This breeder's flock operations might be geared solely to producing lambs sold for meat. Indeed, sometimes a Suffolk ram will be bred with a ewe of another breed, as the resulting hybrid offspring's meat quality can often be higher than that of a nonhybrid offspring of the ewe's breed.

6

# Male lambs not raised for breeding purposes were castrated. These castrated animals are called wethers. percent in any given year, would be added to and kept in the Barnes Ranches breeding flock. Ewes could have a potential breeding life of 7 to 9 years. However, as part of their continuing efforts to improve their breeding flock, the Barnes family periodically evaluated a breeding sheep's quality level and breeding performance and would cull from their breeding flock those sheep they judged to be unproductive or incapable of producing offspring of sufficient quality. With respect to the lambs the Barnes Ranches breeding flock annually produced, the Barnes family generally would sell their surplus and lesser quality lambs (i.e., those that were not good candidates either for addition to the breeding flock, entry in national show competitions, or sale to other breeders)5

# after those lambs reached a certain age. Some of these lambs were sold to teenagers participating in 4-H programs. However, the vast majority of the lambs were sold to commercial meat packing companies.6

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7

# Seeinfranote 10.

8

# The parties disagree whether RCR #4, RCR #6, OGT 90 and the other partnerships obtained actual ownership of specific sheep and whether the promissory notes the partnerships issued were valid indebtedness. The terms "sale", "sold", "purchase", "partnership's sheep", and similar terms are used herein for convenience and are not intended as ultimate findings or conclusions concerning the partnerships' acquisition of sheep. Similarly, the use herein of such terms indicating that interest or principal payments were due should not be construed as our conveying any legal conclusion concerning the validity of the partnerships' promissory notes. The yearling sheep that the Barnes family annually entered in national shows were often sold at auction following completion of the particular competition. The Barnes family owned only a limited amount of pasture in the Sacramento Valley. Hence they would enter into rental arrangements to secure the additional pasture needed for Barnes Ranches sheep operations. In April 1981, as a result of Mr. Hoyt's and Mr. Barnes' earlier discussions and negotiations, RCR #1 (the first sheep breeding partnership that Mr. Hoyt organized and promoted) entered into certain agreements with Barnes Ranches. Pursuant to these agreements, Barnes Ranches sold to RCR #1 a specified number of registered purebred Rambouillet and Suffolk breeding

ewes7

# for no money down and the partnership's promissory note (the sheep sale agreement).8

# In general, the promissory note

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required the partnership to pay Barnes Ranches the stated purchase price for the sheep over a 15-year term. For the first 5 years, no principal payments on the note were required from the partnership, but only annual interest payments at a specified interest rate per annum. Over the next 10 years, the partnership was to pay the note's full principal amount in 10 equal annual installments. Barnes Ranches was further granted a security interest in the partnership's breeding sheep, securing payment on the partnership's promissory note. Concurrent with their entry into the sheep sale agreement, RCR #1 and Barnes Ranches also entered into a 15-year management agreement (whose 15-year term coincided with the promissory note's payment period), pursuant to which Barnes Ranches obligated itself to undertake all management with respect to the partnership's breeding sheep, pay all expenses, and provide stud ram services, in exchange for receiving all lambs produced and any culls (the sharecrop agreement). The sharecrop agreement further obligated Barnes Ranches to replace any partnership ewe that could no longer serve as a breeding ewe with another ewe of a specified quality. In addition, Barnes Ranches guaranteed that there would be a net 5- percent annual increase in the size of the partnership's breeding

flock. Except for perhaps OGT 90, each of the other later sheep breeding partnerships that Mr. Hoyt organized, including RCR #4

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9

# The evidence of record does not include written sheep sale agreements between Barnes Ranches and each of the sheep partnerships. Although the record contains bills of sale that Barnes Ranches issued to eight of the nine partnerships, respondent, among other things, asserts that these bills of sale (1) do not accurately reflect the sheep sold to the partnerships, and (2) are inconsistent with (a) the partnerships' returns, (b) records Mr. Hoyt and his organization maintained on the partnerships' sheep (e.g., annual flock recap sheets), and (c) in some instances, petitioners' original pleadings. Also, as will be more fully discussedinfra, during or after the examinations respondent conducted, Mr. Hoyt and his representatives originally provided to respondent a bill of sale, dated Feb. 1, 1984, reflecting that 1,350 sheep had been sold to RCR #4. However, Mr. Hoyt later testified this document was only a "draft bill of sale", and indicated that another document listing 1,468 sheep was the actual finalized bill of sale issued by Barnes Ranch to RCR #4 on Feb. 1, 1984. Furthermore, the parties dispute whether OGT 90 and Barnes Ranches entered into similar sheep sale and sharecrop agreements in 1990. Respondent contends that such agreements were entered into, whereas petitioners contend OGT 90 entered into agreements with W.J. Hoyt Sons Ranches MLP, not with Barnes Ranches. While no written sharecrop agreement between OGT 90 and W.J. Hoyt Sons Ranches MLP and corresponding bill of sale listing OGT 90's purchased sheep were offered in evidence, the record does contain a later sharecrop agreement between OGT 90 and Barnes Ranches covering a term from Oct. 1, 1993, through Sept. 30, 2004. and RCR #6, entered into similar sheep sale and sharecrop agreements with Barnes Ranches.9

# The separate sheep sale and sharecrop agreements that RCR #4 and RCR #6 each entered into with Barnes Ranches are discussed more fullyinfra

. The entry dates of the separate sheep sale agreements that these eight sheep breeding partnerships (excluding OGT 90) each concluded with Barnes Ranches, the number of breeding ewes

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10

# The bills of sale issued to the partnerships, in fact, list some rams as well as ewes. However, annual partnership flock recap sheets (which are discussed more fullyinfra) covering the respective years in which each partnership entered into its sheep sale agreement, reflect only breeding ewes as being initially acquired and owned throughout that year by a partnership. petitioners contend each partnership thereby acquired,10

# and each partnership's stated purchase price for its breeding sheep are as

follows:

Date of Number PartnershipEntry of Ewes Purchase Price RCR #1 4-20-81 401 $455,100 RCR #2 2-15-82 514 626,400 RCR #3 3-20-83 584 713,140 RCR #4 2-1-84 1,468 2,087,880 RCR #5 5-1-85 1,257 1,825,000 RCR #6 1-15-86 1,415 1,960,140 OGT 87 1-5-87 1,849 3,636,000 RCR #5-2 2-1-87 1,873 3,982,000 In their respective sharecrop agreements, Barnes Ranches and the above partnerships agreed that, in all registration papers obtained with respect to a partnership's breeding sheep, the Barnes family would remain the stated owners of those sheep. However, each sharecrop agreement required Barnes Ranches to maintain adequate records allowing it to identify at all times a partnership's breeding sheep. The respective bills of sale that Barnes Ranches issued to the above partnerships are the exclusive purportedly contemporaneous documentation in the record listing the specific

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11

# RCR #6's bill of sale, in fact, lists a very small number of Hampshires as being acquired by that partnership. The record does not disclose why RCR #6 would have wanted to purchase this small number of Hampshires from Barnes Ranches. By the 1980's, the Barnes family was concentrating on Rambouillets and Suffolks. Further, in his testimony, Mr. Hoyt had related that each sheep partnership's stated purpose and business was to produce registered Rambouillets and registered Suffolks. individual breeding sheep each partnership purchased when it

entered into its transaction with Barnes Ranches. Each bill of sale ostensibly identified all of the breeding sheep that partnership purchased by listing and giving each individual sheep's tag number, registration number, sex, breed, birth date, sire's registration number, and dam's registration number. However, as will be more fully discussedinfra, petitioners have subsequently acknowledged these bills of sale contained "numerous

errors". As indicated previously, pursuant to the sheep sale agreements, virtually all of the breeding sheep that these partnerships (excluding OGT 90) acquired from Barnes Ranches were supposed to be Rambouillet and Suffolk ewes.11

# In addition, substantially all of the breeding sheep these partnerships acquired were supposed to be registered sheep. In point of fact, most of the sheep that Barnes Ranches sold to each partnership had not actually been registered with a national sheep breed

association.

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Notwithstanding the high quality of a particular Rambouillet's or Suffolk's appearance and physical traits, that sheep's lack of registration papers can dramatically reduce its market value and the market value of its progeny for purebred breeding purposes. Essentially, none of the governing national sheep breed associations will register a sheep unless that sheep's complete ancestral line can be traced back in the association's breed registry to the time when that sheep breed was established. In other words, all of that sheep's ancestors must be registered sheep of that breed. During the years relevant to these cases, the American Rambouillet Sheep Breeders Association was the only generally recognized national breed association with which purebred Rambouillets could be registered. During those same years, purebred Suffolks could be registered with either of two generally recognized national breed associations, the American Suffolk Sheep Society or the National Suffolk Association. A qualified individual purebred sheep of any age can be registered with one of the above three national breed associations. However, the registration fee charged can be higher for sheep that are over a specified age. During the period relevant to these cases, none of these three associations physically examined a sheep being registered with it, as such examinations of individual sheep were not feasible given the

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numbers of sheep each association annually registered. These associations, instead, relied on a breeder to provide accurate information in the registration application submitted to the

association. At each of the three breed associations, the registration process is substantially the same. In general, a breeder must first submit a completed registration application form for the individual sheep. The completed application will include the breeder's name, the breeder's identification number for the sheep (i.e., tag number), the sheep's date of birth and sex, and pertinent information as to its sire and dam (primarily their respective association registration numbers). Association personnel would then review the completed application and verify the information provided on the sheep's ancestry against the association's records. If the registration application was approved, then the association assigned the sheep a registration number, made appropriate entries in the association's records, and issued a registration certificate for that sheep to the breeder. No other sheep registered with the association would have the same registration number, as each registration number was assigned sequentially in chronological order, when the application for that sheep had been approved and a registration

certificate was to be issued.

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During the period relevant to these cases, Barnes Ranches kept its own breeding records with respect to its sheep and those belonging to the sheep partnerships. It also issued breeding certificates of its own for some of these sheep (Barnes certificates). Mr. Barnes was a limited partner in RCR #4. Randy was a limited partner in RCR #6. The Barnes family did not employ artificial insemination techniques with respect to their breeding sheep until at least 1987. They began to collect and freeze semen from some of their best rams in perhaps 1987. It was not until at least about 1988 that they began employing embryo collection and transplant techniques with respect to some of their best ewes. No artificial insemination techniques were ever employed with respect to the partnership sheep that Barnes Ranches managed.

B.RCR #4's and RCR #6's Respective Bills of Sale, Promissory Notes, Assumption Agreements, and Sharecrop Agreements As indicated previously, the record contains only limited transactional documentation relating to RCR #4's and RCR #6's respective purchases of breeding sheep from Barnes Ranches. This documentation consists of (1) a bill of sale issued by Barnes Ranches listing the specific individual sheep sold to each partnership, (2) a "Full Recourse Promissory Note" issued by each partnership for its sheep, (3) an Assumption Agreement later

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issued by Mr. Hoyt in connection with each partnership's promissory note, and (4) a sharecrop agreement between Barnes Ranches and each partnership. The record does not include a written sheep sale agreement between Barnes Ranches and RCR #4 or a written sheep sale agreement between Barnes Ranches and RCR #6, offering memoranda for either partnership, or a partnership agreement for RCR #6. A bill of sale dated February 1, 1984, that Barnes Ranches issued ostensibly lists and identifies the 1,468 specific individual breeding sheep petitioners contend Barnes Ranches transferred to RCR #4 pursuant to their sheep sale agreement of that same date. A bill of sale dated January 15, 1986, that Barnes Ranch issued ostensibly lists and identifies the 1,415 specific individual breeding sheep Barnes Ranches transferred to RCR #6 pursuant to their sheep sale agreement of that same date. Substantially, all of this same information concerning specific individual sheep that RCR #4, RCR #6, and other partnerships purchased from Barnes Ranches is summarized in the corrected bills of sale that petitioners later prepared and submitted in evidence following the trial in the instant cases. Petitioners' corrected bills of sale are discussed more fullyinfra

. The RCR #4 promissory note for $2,087,880 dated February 1, 1984, that Mr. Hoyt issued to Barnes Ranches was stated to be a "Full Recourse Promissory Note". The note further stated that

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"each and every partner" was to be personally and collectively liable upon the note as "their respective personal liability may appear on the books of the partnership." Mr. Hoyt's signature appeared twice at the bottom of the note; under one signature he was stated to be signing the note as individual general partner of RCR #4 and under his second signature he was stated to be signing the note as "attorney-in-fact" for RCR #4's limited partners. In connection with the above RCR #4 "Full Recourse Promissory Note", Mr. Hoyt further signed the names of 14 RCR #4 limited partners to another document dated December 31, 1984, entitled "Certificate of Assumption of Primary Liability". This certificate stated that each of the undersigned limited partners thereby agreed to be fully personally liable for all amounts owed under RCR #4's note. The RCR #6 promissory note for $1,960,140 dated January 15, 1986, that Mr. Hoyt issued to Barnes Ranches was stated to be a "Full Recourse Promissory Note". This note stated that each and every partner was to be personally and collectively liable on the note as "their respective personal liability may appear on the books of the partnership". Mr. Hoyt's signature appeared twice at the bottom of this note; under one signature he was stated to be signing the note as individual general partner of RCR #6 and

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under the second signature he was stated to be signing the note as attorney-in-fact for RCR #6's limited partners. In connection with the above RCR #6 "Full Recourse Promissory Note", Mr. Hoyt further signed the names of 17 RCR #6 limited partners to another document dated December 31, 1986, entitled "Certificate Of Assumption Of Personal Liability". This certificate stated that each of the undersigned limited partners thereby agreed to be fully personally liable for all amounts owed under RCR #6's note. RCR #4 and RCR #6 each entered into a sharecrop agreement with Barnes Ranches, pursuant to which Barnes Ranches was to provide all management and was to pay all expenses with respect to a partnership's breeding flock over a 15-year term. Barnes Ranches further was obligated to replace any partnership ewe that could no longer adequately serve as a breeding ewe with another ewe of equal or better quality to those that partnership had originally purchased. Also, it guaranteed that there would be an annual 5-percent net increase in the size of a partnership's breeding flock. In exchange for its services under the sharecrop agreement, Barnes Ranches was to receive all lambs produced by a partnership's breeding sheep, as well as any culls. The sharecrop agreement further recognized that any registration papers on a partnership's breeding sheep would be taken out in the Barnes family's name. However, the sharecrop

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agreement required Barnes Ranches to know the identity and number of a partnership's breeding sheep at all times. Further, although all lambs produced by a partnership's breeding sheep during the sharecrop agreement's term were to be given to Barnes Ranches as compensation for its management services, all "breeding value certificates" on any male lambs born would still belong to the partnership. Essentially, a breeding value certificate embodied the rights to the registration papers obtained on that particular lamb.

C.The Time When the RCR #4 Bill of Sale Document Listing 1,468 Sheep Was Prepared The above bill of sale for RCR #4 that Barnes Ranches issued was not a contemporaneous document and was prepared well after its stated date of February 1, 1984. Among the 1,468 sheep listed in this "February 1, 1984", bill of sale, are two Suffolk ewes that are stated therein to have the respective registration

numbers 564033 and 573587. SeeinfraAppendix B, petitioners' corrected RCR #4 bill of sale, tag no. 377 and tag no. 82-853. However, each ewe was not registered with the American Suffolk Sheep Society until at least after early 1986, when the ewe then would have been assigned the registration number (564033 or 573587) shown in the bill of sale. The evidence of record includes certain information from American Suffolk Sheep Society registration certificates issued for (1) the two Suffolks shown

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12

# Although a few sample registration certificates are in evidence, the parties did not introduce into the record registration certificates for all of the sheep. Instead, the parties submitted a stipulated exhibit listing information from numerous individual certificates. This stipulated exhibit covers certificates petitioners provided to respondent prior to trial, certificates respondent obtained from national sheep breed associations, and certificates petitioners provided to respondent after the trial. Unfortunately, the exhibit omits the date upon which each registration certificate was issued. Thus, in examining the registration certificate information on the 46 Suffolks discussed above, the Court was unable to ascertain the specific dates upon which their American Suffolk Sheep Society certificates were issued. in the RCR #4 bill of sale as having the registration numbers 564033 and 573587, and (2) 44 other Suffolks born in late 1985 and early 1986, each of which had a lower registration number

than 564033 and 573587.12

# The latter 44 Suffolks could not have been registered before the time of their births in late 1985 or early 1986. Thus, the two Suffolks with the higher registration numbers 564033 and 573587 must have been registered with the society sometime after early 1986. As indicated previously, the American Suffolk Society assigned its registration numbers sequentially in chronological order when the registration application for that particular Suffolk had been approved and a registration certificate was to be issued. The American Suffolk Society registration certificate information as to (1) the two Suffolk ewes, registration Nos. 564033 and 573587, and (2) the 44 other Suffolks born in late 1985 and early 1986, is set forth

infrain Appendix D to this Opinion.

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D.Some Individual Investors' Failure To Make Payments During the period from 1981 through 1991, a number of investors in the eight sheep partnerships (excluding OGT 90) that

entered into transactions with Barnes Ranches failed to continue making the specified payments required of them, including paying their pro rata share of the payments required under their partnership's long-term "Full Recourse Promissory Note". Mr. Hoyt (who was the general partner managing each partnership) permitted all of these defaulting investors to withdraw from their partnership. He essentially tried to treat their withdrawal from a partnership as having no effect upon the potential tax benefits being claimed by the partnership's remaining partners. Barnes Ranches and the partnerships never sought to hold any of the defaulting investors personally liable for the payments they had defaulted upon. These investors were allowed to walk away from their partnership's long-term "Full Recourse Promissory

Note".

E.RCR #4's, RCR #6's, and OGT 90's Respective Returns for the Years in Issue RCR #4's returns for some of the years in issue reflect that it originally claimed depreciation and investment tax credit on a "Breeding Flock" placed in service on February 1, 1984, for which its stated cost or other basis was $1,983,486. RCR #4 depreciated this breeding flock over a 5-year period.

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RCR #6's returns for some of the years in issue reflect that it originally claimed depreciation and investment tax credit on a "Breeding Flock" placed in service on January 5, 1986, for which its stated cost or other basis was $1,868,139. RCR #6 depreciated this breeding flock over a 5-year period. OGT 90's return for 1991 reflects it claimed depreciation on "1 sheep breeding" acquired on January 1, 1991, for which its depreciable basis was $1,952,076. OGT 90 depreciated this "1 sheep breeding" over a 5-year period. On their respective returns for the years in issue, RCR #4, RCR #6, and OGT 90 also claimed deductions for interest, other farm expenses, guaranteed payments, and losses for sheep suffering from drought and/or trichomoniasis. The partnerships

claimed additional deductions for IRA contributions and other

expenses.

F.Respondent's Examinations of the Nine Sheep Partnerships; the FPAA's Issued to RCR #4, RCR #6, and OGT 90; RCR #4's, RCR #6's, and OGT 90's Respective Petitions; Certain Pretrial Discovery Conducted; and Certain Evidence Offered During and After the TrialRespondent commenced examinations of various returns filed by the nine sheep breeding partnerships, including the returns of RCR #4, RCR #6, and OGT 90 for the years in issue. During these examinations, respondent asked the partnerships and their representatives, among other things, to substantiate the

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depreciation and other deductions claimed on the returns of the partnerships. In the respective FPAA's issued to RCR #4, RCR #6, and OGT 90, respondent, among other things, determined that the partnerships had failed to substantiate many of their claimed deductions and thus disallowed those deductions. For instance, with respect to the depreciation deduction RCR #4 claimed on its breeding sheep for 1987, the FPAA issued to RCR #4 for that year states, in pertinent part: It has been determined that River City Ranches No. 4, J.V., partnership is not entitled to the depreciation expense as reported on the partnership Schedule F since the partnership has not established the cost or adjusted basis or existence of the assets, including but not limited to animals, allegedly acquired by the partnership during the taxable year 1984, or that if acquired by the partnership during that year, that the assets were placed in service during that year * * * RCR #4, RCR #6, and OGT 90 filed respective petitions seeking review of the FPAA's that had been issued to them. In its pleadings, RCR #4 originally maintained that it had acquired a breeding flock of 1,353 sheep on February 1, 1984. Subsequently, petitioners asserted that RCR #4 had acquired a breeding flock of 1,468 breeding sheep on that date. Similarly, in its amended petition, OGT 90 alleged that it had originally purchased a breeding flock for $2,932,753 in 1990, and this breeding flock was placed in service in 1991.

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In their respective petitions or amended petitions, RCR #4, RCR #6, and OGT 90 claimed certain additional deductions for the years in issue. The total depreciation and other deductions claimed by them now in issue are giveninfrain Appendix E to this Memorandum Opinion. During either the examinations respondent conducted of the nine sheep partnerships' returns or pretrial discovery, petitioners provided respondent with respective bills of sale that Barnes Ranches issued to each partnership (excluding OGT 90), listing all of the individual sheep a partnership had purchased. Although petitioners first provided respondent with a bill of sale document for RCR #4 listing 1,350 sheep, petitioners eventually provided respondent with a second bill of sale document for RCR #4 listing 1,468 sheep. The individual sheep this second RCR #4 bill of sale document lists are quite different from those listed in the first RCR #4 bill of sale document that originally had been provided to respondent by petitioners. Petitioners contend the second document was the actual bill of sale issued on February 1, 1984, to evidence and reflect Barnes Ranches' transfer to RCR #4 of the 1,468 individual sheep described and listed thereon. As indicated previously, however, this second document was prepared well after its stated date of February 1, 1984.

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During either the examinations respondent conducted or pretrial discovery, petitioners further provided respondent with annual flock recap sheets on the breeding sheep each of these partnerships (excluding OGT 90) owned from 1981 through 1991 that had been prepared by Mr. Hoyt's organization. As indicated previously, these annual flock recap sheets are inconsistent with the above bills of sale for the partnerships that petitioners provided to respondent. Unlike the bills of sale (which list some rams as being initially acquired by the partnerships), the annual flock recap sheets reflect only ewes as being acquired and owned by each partnership from the date when that partnership and Barnes Ranches entered into their transaction, through December 31, 1991. The 1981 through 1991 flock recap sheets are contained

infrain Appendix F to this Opinion. During pretrial discovery, respondent also sought to inspect and count the partnerships' sheep. From October 7, 1992, through February 2, 1993, respondent's expert Kempton Clark (Mr. Clark) counted, at nine different locations, all of the sheep petitioners contend were then owned by the partnerships, as well as some sheep owned by others. Mr. Clark counted a total of 131 adult male sheep and 5,469 adult female sheep. Of the total 5,600 sheep counted by Mr. Clark, approximately 2,600 were lower quality commercial sheep, as opposed to registered purebred breeding sheep that had been purchased by the partnerships in

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1992 from third parties unrelated to Mr. Hoyt and the Barnes family. The partnerships had paid average prices of either $75 or $100 per head for those lower quality sheep, and some of those sheep may have been hybrids. During the trial, respondent offered in evidence various analyses of the partnerships' respective bills of sale and the individual sheep listed thereon. Among other things, one analysis noted that hundreds of sheep in the bills of sale were shown as being the offspring of a dam with the registration number 772871. Petitioners eventually acknowledged that the

bills of sale contained a substantial number of "errors" in identifying the individual breeding sheep that Barnes Ranches sold to each partnership. At the end of the trial, the Court granted petitioners additional time to offer registration certificates they and the Barnes family had that tied into the bills of sale for the partnerships and/or to submit a stipulation by the parties with regard to such certificates. As a result, the parties have stipulated an exhibit into evidence summarizing the information contained in 9,485 registration certificates issued for individual sheep born during the period from 1965 through 1993. Of the 9,485 registration certificates, 6,973 certificates are from national sheep breed associations and 2,512 certificates are Barnes certificates. Some of the certificates had been provided

# - 27 -

13

# As indicated previously, petitioners contend that OGT 90 did not purchase its breeding sheep from Barnes Ranches. Further, the record contains no bill of sale or other documentation identifying the specific individual breeding sheep petitioners assert that OGT 90 acquired from W.J. Hoyt Sons Ranches MLP. Seesupranote 9. to respondent by petitioners prior to trial, other certificates had been provided to respondent by various national sheep breed associations, and another 105 certificates were provided by petitioners to respondent following the trial. The individual registration certificates listed in the exhibit are organized by date of birth and then by tag number. None of these certificates reflect a partnership to be a registered sheep's owner. Rather, the 9,485 certificates show either Barnes Ranches, Mr. Barnes, or Randy to be the owner of these sheep. Petitioners compared the above 9,485 registration certificates to the respective bills of sale that Barnes Ranches had issued to eight of the sheep partnerships (excluding OGT 90).13

# These bills of sale have a total of 9,361 separate entries describing and identifying individual breeding sheep sold to these partnerships. Of these 9,361 bills of sale entries, petitioners have determined 4,839 entries can be matched to certificates. In making these 4,839 matches, petitioners frequently had to correct some of the information in an entry to match the information contained in a particular registration certificate. The parties have now further stipulated an exhibit

# - 28 -

in evidence containing petitioners' corrected bills of sale for these eight sheep partnerships. Petitioners' corrected bills of sales for RCR #4 and RCR #6 are containedinfra, respectively, in Appendices B and C to this Memorandum Opinion. The parties, however, disagree as to the number of actual breeding sheep that RCR #4, RCR #6, and these other partnerships acquired from Barnes

Ranches. Respondent examined petitioners' 4,839 matches and agrees that there are 3,176 registration certificates which essentially match entries on petitioners' corrected bills of sale. The parties have stipulated an exhibit in evidence listing the entries that respondent agrees the certificates essentially match. Respondent, however, does not stipulate the existence of any of the sheep described in this exhibit; respondent only stipulates that 3,176 of the registration certificates essentially match these listed entries from the corrected bills

of sale. Respondent disputes petitioners' remaining 1,663 asserted matches. Specifically, respondent claims: (1) As to 1,248 of the remaining matches, petitioners matched the same registration certificate to more than one bill of sale entry; (2) as to 300 of the matches, other registration certificates show those same dams as having given birth to another lamb less than 160 days prior to having the matched animal; and (3) as to 115 of the matches, the

# - 29 -

match occurred after petitioners changed the tag number, registration number, and breed information given in the original bill of sale entry. The parties have stipulated exhibits in evidence identifying the matches that respondent disputes falling into these foregoing categories. The parties’ above posttrial stipulations relate only to the matching of registration certificates to petitioners' corrected bills of sale for the partnerships. The parties agree that neither petitioners nor respondent is to be precluded from arguing that a partnership's breeding flock consisted of more or fewer breeding sheep than the number of certificates matched. A large unspecified number of the above 9,485 certificates cover sheep that the Barnes family never sold to the partnerships. In their above matching efforts, petitioners did not attempt to identify and segregate breeding sheep that were never sold to a partnership. For instance, none of the sheep born in 1965 could possibly have been sold to a partnership, as

the first transaction between Barnes Ranches and one of the partnerships occurred in 1981.

Discussion Petitioners bear the burden of proving that respondent's determinations in the FPAA's are incorrect. See Rules 142(a), 240(a);Welch v. Helvering, 290 U.S. 111 (1933). Particularly, where respondent, as in the instant cases, has disallowed

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depreciation and other deductions claimed by a partnership, it is incumbent on petitioners to substantiate and establish the partnership's entitlement to those deductions under the terms of the applicable statutes permitting those deductions. SeeNew Colonial Ice Co. v. Helvering, 292 U.S. 435 (1934);Karme v. Commissioner, 673 F.2d 1062, 1065 (9th Cir. 1982), affg. 73 T.C. 1163 (1980). Issue 1. Depreciation Deductions Section 167 generally allows as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear of property used in business or of property held for the production of income. The person who bears the economic loss of invested capital resulting from the exhaustion, wear and tear of business property or property held for production of income is the one entitled to the depreciation deduction. SeeHelvering v. F. & R.

Lazarus & Co., 308 U.S. 252, 254 (1939). In the instant cases, petitioners and respondent recognize that for RCR #4, RCR #6, and OGT 90 to be entitled to their claimed depreciation and certain other deductions, each partnership must be the owner for tax purposes of the specific numbers of breeding sheep that it allegedly purchased and placed in service. Respondent raises no contention that each partnership was in an activity not engaged in for profit. Although respondent has not asserted that each partnership's

# - 31 -

transaction was a sham, the parties disagree to some extent with respect to the transactions' economic substance. They disagree over whether each partnership's stated purchase price approximated the then fair market value of the sheep. They also disagree over whether the purportedly recourse long-term notes the partnerships issued were valid indebtedness. For a sale to have occurred for tax purposes, the benefits and burdens of ownership must be transferred. SeeGrodt & McKay Realty, Inc. v. Commissioner, 77 T.C. 1221, 1237-1238 (1981). This test is a practical one, and there are no hard and fast rules. Instead, the transaction must be viewed as a whole, in light of realism and practicality. SeeCommissioner v. Segall, 114 F.2d 706, 709-710 (6th Cir. 1940), revg. on other grounds 38 B.T.A. 43 (1938);Harmston v. Commissioner, 61 T.C. 216, 228-229 (1973), affd. 528 F.2d 55 (9th Cir. 1976). Some of the factors to be considered are: (1) Whether legal title passes; (2) how the parties treat the transaction; (3) whether an equity in the property was acquired; (4) whether the contract creates a present obligation on the seller to execute and deliver a deed and a present obligation on the purchaser to make payments; (5) whether the right of possession is vested in the purchaser; (6) which party bears the risk of loss or damage to the property; and (7) which party receives the profits from the operation and sale of the property. SeeGrodt & McKay Realty, Inc. v. Commissioner,

# - 32 -

supraat 1237-1238; see alsoCherin v. Commissioner, 89 T.C. 986, 996-997 (1987).

A.Whether RCR #4, RCR #6, and OGT 90 Acquired the Benefits and Burdens of Ownership as to Specific Breeding Sheep For RCR #4, RCR #6, and OGT 90 to be entitled to their claimed depreciation deductions, each partnership must establish that it acquired the benefits and burdens of ownership as to the specific individual breeding sheep comprising its alleged breeding flock. In that connection, however, the record discloses petitioners to be in substantial difficulty in establishing that each partnership actually acquired anywhere near its stated number of breeding sheep. Indeed, the evidence petitioners presented to substantiate and identify the specific individual breeding sheep these partnerships "owned" is considerably lacking, exhibits major shortcomings, and, at times, is so flawed as to raise serious doubts in the Court's mind as to whether large numbers of the breeding sheep allegedly sold these partnerships, in fact, existed. No registration papers with respect to specific breeding sheep were obtained in any partnership's name. The almost 9,500 registration certificates (accumulated by the Barnes family over the years) in the record reflect only the Barnes family to be the owner of those registered sheep. Further, from 1981 through 1987, Barnes Ranches and the Barnes family purportedly sold to

# - 33 -

14

# In his testimony, Mr. Hoyt indicated that, as of the end of 1991, the eight partnerships (excluding OGT 90) owned a total of approximately 1,600 sheep and that OGT 90 owned approximately (continued...) eight of the partnerships (excluding OGT 90) a far greater total number of specific individual breeding sheep than petitioners have been able to match to registration certificates. Of the total 9,361 breeding sheep entries in the bills of sale for these eight partnerships, petitioners have been able to match just over half to registration certificates. Petitioners further acknowledge that there are significant problems regarding specific individual sheep listed in the bills of sale, and assert that numerous errors were made by the person or persons who prepared the original bills of sale the partnerships received. They further concede that from the approximately 3,000 adult breeding sheep, respondent's expert Mr. Clark counted during pretrial discovery (which are all the sheep petitioners contend the nine partnerships owned by about 1992, excluding another 2,600 commercial sheep the partnerships had purchased from unrelated third parties in 1992), it is impossible to trace and reconstruct the specific individual depreciable sheep the partnerships owned during the years in issue. Incidentally, petitioners did not specify how ownership of these 3,000 breeding sheep that Mr. Clark counted was specifically held and divided up among each of the nine sheep partnerships.14

# - 34 -

14

# (...continued) 1,300 sheep.

15

# Petitioners contend that RCR #4 purchased 1,468, not 1,350, breeding sheep from Barnes Ranches on Feb. 1, 1984. Mr. Hoyt testified that the bill of sale document in evidence listing 1,468 sheep, not another bill of sale document listing only 1,350 sheep, was the actual, final bill of sale that Barnes Ranches issued. Seesupranote 9. However, as the Court determined in its findings, the document Mr. Hoyt claimed was the actual bill of sale had not been prepared until sometime after early 1986. On brief, however, petitioners attempt to gloss over and minimize their failure and inability to identify large numbers of the individual breeding sheep that RCR #4, RCR #6, and the other partnerships purportedly purchased from Barnes Ranches. Petitioners specifically argue, in pertinent part, as follows:

The petitioners acknowledge that there are significant problems with the Schedule A's [listing and identifying all the specific breeding sheep a partnership ostensibly purchased from Barnes Ranches] attached to the bills of sale. Clearly, the person or persons who put the data into the computer which was then placed on the Schedule A's made numerous errors. It appears that in some cases, only the ear tag entry may be reliable. However, even while the Respondent recognizes that there are 3,176 matches between the bills of sale and the registration certificate data base, the Respondent asks the Court to totally and entirely disregard the bills of sale. Why? Should not the partnership be given depreciation for the animals that the Respondent agrees are there? The fact is, the Schedule A is just an attachment to the bill of sale. The critical issue is not the identification of specific animals, but whether the partnership purchased the breeding flock it purported to purchase. Did RCR #4 purchase 1,350 breeding sheep?[15

# ] The answer to that question is not found by attacking the Schedule A, which has many errors among the 475 entries which the parties stipulate match

# - 35 -

registration certificates. * * * The answer to the question is found by determining how many sheep were available to be purchased by RCR #4 in 1984. If there were enough animals available for purchase, and the seller and buyer both acknowledge the transaction, and the partnership files a tax return reflecting the transaction, then errors on the Schedule A are not really significant. The petitioners do not wish to minimize the fact that better care should have been taken to prepare correct and complete Schedule A's for attachment to the bills of sale. However, it is the bill of sale which effectuates the transaction, not the Schedule A. Each bill of sale states a number of sheep purchased and these are generally reflected in the flock recap sheets. * * * The Respondent uses many pages of his brief attacking the Schedule A's and the Petitioners, acknowledging there are many errors, will not attempt to convince this Court that an obvious error is somehow accurate. However, this is not a concession that no entries in the Schedule A's are accurate. The parties have stipulated that 3,176 of the approximately 10,000 animals sold to the partnerships are found in both the registration certificates and the Schedule A's. * * * Further, the 1,248 matches that Respondent calls duplicates are duplicates because they are reflected on more than one Schedule A. * * * These animals could clearly have been sold to one partnership, repossessed and resold to another partnership. These 1,248 so-called duplicates should be considered matches by the Court. * * * The respondent would prefer to impugn [sic] criminal behavior to the Petitioners before the Respondent would admit the obvious. * * * there is nothing underhanded in the Schedule A's. There is just a sloppy job of data entry. The Respondent wishes to focus on the Schedule A's. There is good reason to do so (from Respondent's perspective) for to focus on the registration certificates can only lead to one conclusion--there were plenty of animals for each partnership to purchase. Before leaving this discussion of Schedule A's, the Petitioners would like to ask the Court to consider a couple of questions. If a rancher wishes to buy a registered animal from one of the partnerships, would

# - 36 -

the rancher, as a purchaser of registered sheep be more interested in how the animal was characterized in the previous transaction's Schedule A, or would the rancher want to see the registration certificate for the animal being purchased? The answer is obvious, the only real paper of worth in the industry is the registration certificate. How accurately the animal is characterized in a Schedule A is not nearly as important as whether there is a registration certificate for that animal. The petitioners have studied the data base in detail and will show the Court * * * there were easily enough sheep for these partnerships to purchase. The Petitioners again note that there is no reason to respond to the analysis of obvious errors in the Schedules A's, and will not take up valuable time and space doing so

B.Bills of Sale As indicated in the Court's findings of fact, certain bills of sale are the only transactional documentation in evidence identifying and listing the individual breeding sheep that eight of the nine sheep partnerships, including RCR #4 and RCR #6, each purportedly acquired pursuant to a sheep sale agreement with Barnes Ranches. No similar bill of sale or other documentary evidence for OGT 90 was offered. Petitioners additionally offered extensive testimony from Mr. Barnes and Mr. Hoyt concerning (1) their negotiations as to (a) the specific breeding sheep that Barnes Ranches allegedly sold to each partnership and (b) each partnership's stated purchase price for those sheep; and (2) the preparation and issuance by Barnes Ranches to a partnership of the bill of sale listing that partnership's specific breeding sheep. Mr. Barnes

# - 37 -

16

# Mr. Hoyt testified, on cross-examination, as follows: Q. Okay. Mr. Hoyt, the bills of sale that we've talked about for #4 and #6--and I'd be happy to show you one--they're signed by David Barnes, is that correct, as the seller? A. That's my memory, yes. Q. The attachments [i.e., Schedule A's] to the bills of sale, who prepared those? (continued...) and Mr. Hoyt each testified that, during their negotiations, specified groups of breeding sheep were identified and possible purchase prices for them were discussed. Ultimately, Mr. Barnes provided pertinent information to a Hoyt organization employee on the specific breeding sheep that each partnership was supposedly to purchase, as this employee prepared the bill of sale, along with the Schedule A attached thereto, that Mr. Barnes then signed and issued to a partnership. The Court finds substantial portions of Mr. Hoyt's and Mr. Barnes' trial testimony highly questionable and not credible. Indeed, much of their testimony was evasive and less than forthright. Initially, Mr. Hoyt specifically testified that when a partnership consummated its transaction, he and Mr. Barnes reviewed the Schedule A attached to the bill of sale. He further claimed that, to the best of his knowledge, the Schedule A (listing and identifying the specific breeding sheep that each particular partnership purportedly purchased from Barnes Ranches)

was accurate.16

# As the Court determined in its findings of fact,

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16

# (...continued) A. I can't find a face in my memory as to who actually put together that document. Q. Are you familiar with the attachments? If I asked you questions about the information contained on the attachments, which are the list of the animals and information about the animals, would you be the person to ask, or would one of the Barneses be the better witness?

A. I am familiar with them. Q. Would the * * * [Barneses] also know? A. Oh, I don't know. That's a general question how-- Q. Did you go over the lists with David Barnes or Randy Barnes? A. With David Barnes. Q. Okay. A. At the time of the transaction.

* * * * * * * Q. Mr. Hoyt, the attachments to the bills of sale, to the best of your knowledge are they--do they contain accurate information?

A. Yes. however, the RCR #4 bill of sale in evidence listing 1,468 sheep was not a contemporaneous document and was prepared well after its stated date of February 1, 1984. Yet, Mr. Hoyt claimed that it was the "finalized bill of sale" issued by Barnes Ranches to RCR #4 on February 1, 1984, and that another document listing 1,350 sheep that had earlier been provided to respondent as the RCR #4 bill of sale had only been a "draft bill of sale". Similarly, Mr. Barnes initially testified that the bills of sale

# - 39 -

were reliable, and that he had been "comfortable" with the bill of sale he issued to each partnership. Petitioners have now essentially acknowledged to be untrue these earlier factual assertions that Mr. Barnes and Mr. Hoyt made concerning the reliability of the bills of sale. Petitioners state that the bills of sale contained many "errors" and have offered in evidence corrected bills of sale for the partnerships. In addition, the Court finds incredible and unworthy of belief petitioners' suggestion that Mr. Barnes and Mr. Hoyt (who were both experienced businessmen and longtime breeders of purebred livestock) had unknowingly participated in the issuance of unreliable sales documents evidencing the specific breeding sheep these partnerships purportedly purchased. The Court further does not believe that, over the long period from about 1981, when RCR #1 and Barnes Ranches entered into the first transaction, through the time of the trial in the instant cases, Mr. Barnes and Mr. Hoyt had been unaware of the many problems with these bills of sale. Mr. Barnes and his son Randy managed each partnership's "breeding sheep", and the sharecrop agreement each partnership and Barnes Ranches concurrently entered provided the Barnes family was to maintain sufficient records allowing a partnership's "breeding sheep" to be identified at all times. This contractual requirement was never complied with given the considerable difficulty petitioners now have in identifying the

# - 40 -

17

# According to the testimony given by Mr. Barnes and Mr. Hoyt, no other individuals besides themselves participated in negotiating each partnership's transaction with Barnes Ranches. They also failed to identify and name the Hoyt organization employees who had prepared the bills of sale, and petitioners offered no testimony from such employees regarding the preparation of the bills of sale. specific breeding sheep each partnership purportedly had purchased. Mr. Hoyt was the managing general partner of each of these partnerships, and he and his organization were responsible for preparing each partnership's tax returns and maintaining its

records.17



# C.Annual Flock Recap Sheets On cross-examination by respondent's counsel, Mr. Hoyt was asked to explain the inconsistency between the RCR #4 "finalized bill of sale" dated February 1, 1984, listing 1,468 sheep (which document, in fact, was prepared sometime after early 1986) and the 1984 flock recap sheep reflecting the partnership had acquired only 1,350 sheep during that year. Mr. Hoyt's explanation was that, although RCR #4 acquired 1,468 animals on February 1, 1984, it had suffered losses to its flock causing it to have as of the end of 1984 the 1,350 animals reflected in the flock recap sheet. He related that these losses to RCR #4's flock were not reflected in the 1984 flock recap sheet because it had been his and his organization's accounting practice, in preparing an annual flock recap sheet for a partnership's first

# - 41 -

year of operations, to reflect the number of animals in the partnership's flock at yearend as the number of animals initially acquired by it. Mr. Hoyt's above testimony is not consistent with the accounting treatment accorded RCR #1, RCR #2, and RCR #3 in the prior annual flock recap sheets. With respect to RCR #1, RCR #2, and RCR #3, Mr. Hoyt maintained that it had been his organization's practice not to account for events such as culls, deaths, and disappearances during each of those partnership's first year of operations. The 1981, 1982, and 1983 flock recap sheets, in fact, reflect each partnership as owning, as of the end of its first year of operations, the same number of animals specified in its bill of sale. SeeinfraAppendix F. Moreover, this accounting treatment is completely contrary to standard accounting principles because these flock recap sheets show each partnership's breeding flock to have had no lambs born, no sheep culled, and no deaths or disappearances. It is extremely unlikely that the alleged breeding flock each of these partnerships purportedly acquired would, in fact, have produced no lambs during that partnership's first year of operations. RCR #1 entered into its transaction with Barnes Ranches to acquire 401 breeding sheep on April 20, 1981; RCR #2 entered into its transaction with Barnes Ranches to acquire 514 breeding sheep on February 15, 1982; RCR #3 entered into its

# - 42 -

18

# Although the sharecrop agreements provided that Barnes Ranches, as compensation for its services, was to receive all lambs a partnership's breeding flock produced, a partnership was still to retain the breeding value certificates as to any male lambs. See, however,infra, the discussion regarding breeding value certificate transactions whereby the partnerships later "sold" some of these "certificates" to the Barnes family. transaction to acquire 584 breeding sheep on March 20, 1983. Presumably, an important incident of breeding flock ownership is the right to benefit from any lambs produced by that flock.18 

# However, the above 1981, 1982, and 1983 flock recap sheets intentionally omitted and failed to provide such material information concerning a partnership's alleged breeding sheep during that partnership's first year of operations. Further, while the bills of sale reflect the eight partnerships (excluding OGT 90) as having also acquired some rams from Barnes Ranches, the annual flock recap sheets show each partnership to have always owned only breeding ewes. The Court does not find convincing Mr. Hoyt's attempted explanation of this discrepancy. He claimed that the partnerships initially had acquired these rams for various short-term breeding projects that were terminated by the end of each partnership's first year of operations. However, the flock recap sheets do not reflect these partnerships to have later "exchanged" for ewes these rams they initially "acquired". Further, the sharecrop agreement each

# - 43 -

partnership had entered already obligated Barnes Ranches to provide stud ram services to a partnership's breeding sheep. The Court considers the flock recap sheets Mr. Hoyt and his organization compiled highly suspect and unreliable, as Mr. Hoyt and his organization failed to employ good record keeping practices and appear to have prepared the recap sheets in a manner contrary to standard, fundamental accounting principles. The Court also can see no good reason or justification for their preparing these annual flock recap sheets in this highly deficient manner--if each of these partnerships, as petitioners maintain, indeed "owned" anywhere near the number of specific individual breeding sheep stated in its bill of sale. Indeed, the Court believes that the flock recap sheets were prepared in this manner because the requisite number of specific breeding sheep did not exist and could not, in fact, be assigned to each partnership. It is also to be noted that the flock recap sheets were, at times, inconsistent with the partnership returns Mr. Hoyt filed. For instance, the annual flock recap sheets reflect that RCR #3 had no breeding sheep by 1987. However, notwithstanding its apparently having no sheep, on its returns for the years 1987, 1988, and 1989, RCR #3 continued to claim and take farming expense deductions.

D.Petitioners' Corrected Bills of Sale

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Notwithstanding the above problems with the bills of sale and flock recap sheets, petitioners argue that the stated number of breeding sheep each partnership purportedly purchased and depreciated actually existed. Petitioners assert that each partnership did acquire beneficial ownership of its stated number of breeding sheep on the date when that partnership and Barnes

Ranches had entered into their transaction. Petitioners claim that this is established by the large number of matches petitioners have been able to make between (1) certain registration certificates and (2) petitioners' corrected bills of sale for the partnerships. The Court disagrees. Of the total 9,361 corrected bill of sale entries covering specific breeding sheep that Barnes Ranches purportedly sold to eight of the partnerships, petitioners have determined that 4,839 entries can be matched to registration certificates. However, respondent agrees that only 3,176 of petitioners' corrected bill of sale entries can be matched to a certificate. These 3,176 agreed matches are allocated among the eight partnerships as

follows: Bill of Sale Agreed Cert.

Partnership Entries Matches RCR #1 401 58 RCR #2 514 57 RCR #3 584 269 RCR #4 1,468 475 RCR #5 1,257 466 RCR #6 1,415 693

# - 45 -

OGT 87 1,849 668 RCR #5-2 1,873 466 It is not surprising that petitioners were able to match far from all of their 9,361 corrected bill of sale entries to certificates. Indeed, at trial, Mr. Barnes claimed that just a "majority" of the breeding sheep that RCR #4 purchased from him were actually "registered sheep". (In giving this "majority of the sheep" estimate, Mr. Barnes apparently counted as "registered sheep" even sheep that had only been issued Barnes certificates.) Similarly, during his cross-examination, Randy could not estimate how many of RCR #6's "breeding sheep" were ultimately registered with a national sheep breed association, but instead he maintained that all of those sheep were "registerable" (i.e., capable of being registered). As respondent points out, a registration certificate does not conclusively establish that a sheep, though registered with a national sheep breed association, actually existed. Respondent notes that the three national sheep breed associations with which Rambouillets and Suffolks were registered, never physically inspected or otherwise verified whether a sheep being registered with them actually existed, but essentially they relied upon and accepted to be true the registration application information a breeder submitted. Respondent further notes that Barnes’

# - 46 -

19

# Randy claimed that Barnes Ranches, his parents, and he, collectively, owned in the neighborhood of 1,500 ewes during 1987 and 1988. Mr. Barnes maintained that, from 1989 through 1992, they tried to keep the Barnes Ranches breeding flock at about 1,000 sheep. certificates were certificates the Barnes family themselves had

issued. In addition, petitioners, in their matching efforts, have failed to identify and segregate sheep the Barnes family owned but did not "sell" to the partnerships. In fact, many of the 9,485 certificates the parties introduced in the record cover sheep that could not have been "sold" to the partnerships under the bills of sale. For instance, when RCR #1 and Barnes Ranches entered into the first sheep sale transaction in 1981, any sheep

born in 1965 would either have been dead or too old to be "sold" as a breeding sheep to RCR #1. Similarly, any sheep born from 1988 through 1993 would also not have been "sold" to the partnerships, because the partnership transactions took place from 1981 through 1987. The Court further thinks that, in all likelihood, other large numbers of the sheep covered in these certificates that were born from 1966 through 1987 were also not sold to the partnerships.19 

# The Court is also not satisfied that even some of the agreed matches necessarily represent actual sheep that Barnes Ranches had "sold" to the partnerships. To make many of these matches,

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20

# Petitioners' corrected RCR #6 bill of saleinfrain Appendix C, does not reflect all of the corrections that should have been made to these original bill of sale entries, as each corrected entry should have information identical to the certificate to which it was matched.

21

# The bill of sale document for RCR #4 dated Feb. 1, 1984, listing 1,350 breeding sheep (which Mr. Hoyt claimed was only a "draft bill of sale") has 9 Suffolks indicated to be of the Treasure Valley bloodline. According to one of petitioner's experts, the Treasure Valley bloodline was the premier Suffolk bloodline during the early 1980's, and top Treasure Valley Suffolks rams back then had sold for many thousands of dollars. However, Randy testified that the Treasure Valley bloodline was not a factor in the Barnes Ranches breeding flock until later in 1987 or 1988, when he first purchased a group of 15 Treasure Valley ewes for $75,000. He further related that, at about that (continued...) petitioners frequently had to disregard substantial portions of the information contained in a particular original bill of sale entry. For instance, certain entries in the original RCR #6 bill of sale reflecting Rambouillets (born to a dam having the registration number 772871) were subsequently matched by petitioners to certificates issued by the Hampshire Association. A comparison of (1) the information given in those RCR #6 bill of sale entries, with (2) the information contained in the Hampshire Association certificates to which they subsequently were matched,

is containedinfrain Appendix G to this Memorandum Opinion.20 

# Most importantly, notwithstanding petitioners' argument to the contrary, there are a still a number of serious questions concerning the contemporaneous nature and reliability of the bills of sale that Barnes Ranches originally issued.21

# Rather

# - 48 -

21

# (...continued) time, he also made rental arrangements to obtain the use of two Treasure Valley rams. One such ram was leased by him for 1 year for $15,000; the second ram was leased by him for 1 year for $10,000. He also stated that none of the 15 Treasure Valley ewes he purchased were resold to the partnerships. In addition, it is to be noted that the bill of sale document for OGT 87, dated Jan. 5, 1987, lists one Treasure Valley sheep and that the bill of sale document for RCR #5-2, dated Feb. 1, 1987, lists two Treasure Valley sheep. than helping to reconcile and satisfactorily address these questions regarding the bills of sale, upon closer examination, petitioners' posttrial matching efforts substantially diminish their position that the stated numbers of specific breeding sheep the partnerships purportedly purchased, in fact, existed. In the corrected bills of sale, included among the listed breeding sheep that RCR #4 and RCR #6, respectively, purportedly purchased from Barnes Ranches are large numbers of Rambouillets and Suffolks reflected as being offspring of either (1) a Rambouillet dam having the registration number 772871 or (2) a Suffolk dam having the registration number 772871. Petitioners' corrected RCR #4 bill of sale (seeinfraAppendix B) lists (1) (a) 28 individual Rambouillets born in 1982 and (b) 37 individual Rambouillets born in 1983, all of which Rambouillet breeding sheep are shown as being the offspring of a Rambouillet dam, registration number 772871, and (2) (a) 12 individual Suffolks born in 1982 and (b) 33 individual Suffolks born in 1983, all of which Suffolk breeding sheep are shown as being the offspring of

# - 49 -

22

# Interestingly, this Suffolk ewe, registration No. 772871, (continued...) a Suffolk dam, registration number 772871. The tag numbers of these Rambouillets and Suffolks listed in the RCR #4 corrected bill of sale as being offspring of a dam with the registration number 772871, are set forthinfrain Appendix H to this opinion. Similarly, petitioners' corrected RCR #6 bill of sale (seeinfra Appendix C) lists (1) (a) 26 individual Rambouillets born in 1984 and (b) 123 individual Rambouillets born in 1985, all of which Rambouillet breeding sheep are shown as being the offspring of a Rambouillet dam, registration number 772871, and (2) (a) 92 individual Suffolks born in 1984 and (b) 6 individual Suffolks born in 1985, all of which Suffolk breeding sheep are shown as being the offspring of a Suffolk dam, registration number 772871. The tag numbers of these Rambouillets and Suffolks listed in the RCR #6 corrected bill of sale as being offspring of a dam with the registration number 772871, are set forthinfrain Appendix I to this opinion. The record reflects that the Barnes family had a Rambouillet ewe with respect to which they issued a Barnes certificate and assigned the registration number 772871. Similarly, the Barnes family had registered a Suffolk ewe with either the American Suffolk Society or the National Suffolk Association that was issued the registration number 772871.22

# However, it is

# - 50 -

22

# (...continued) is listed among the breeding sheep sold to RCR #4 in petitioners' corrected RCR #4 bill of sale. The corrected RCR #4 bill of sale further shows this ewe to have been born on Apr. 18, 1982. See infraAppendix B, tag No. 82-3.

23

# In this connection, David Barnes testified, on crossexamination, as follows:

Q. So, one ewe during her lifetime couldn't produce like hundreds of offspring? A. Well, yes, she could. Q. Okay. And in--would that be true in--when you first started in 1981 for those ewes? A. Yes, you could if you did embryo transplanting, yes, you could. Q. Would you do embryo transplants in 1981? A. No, we wouldn't. Q. 1982? A. I think it was in about the 19--late 1989, '90, '91, in those years we did embryo transplanting. Q. Okay. So for ewes that were in existence earlier than that, you wouldn't have hundreds of offspring?

A. No. Q. Okay. A. We'd like to, but no. physically impossible for these two registered ewes to have produced annually the high numbers of Rambouillet and Suffolk breeding sheep attributed to them in the RCR #4 and RCR #6

corrected bills of sale.23

# As the Court determined in its

# - 51 -

24

# Petitioners' corrected bills of sale for RCR #1, RCR #2, RCR #3, and RCR #5 also list numerous Rambouillets and Suffolks that are shown as being offspring of a dam with the registration number 772871 among the breeding sheep that were purportedly sold to those partnerships. findings, the Barnes family did not begin utilizing the artificial insemination technique of embryo transplanting with respect to some of their breeding ewes until at least 1988, well after the time it concluded these transactions with RCR #4, RCR #6, and other of the sheep partnerships.24 

# Further examination of petitioners' corrected bills of sale for RCR #4 and RCR #6 also discloses improbably high numbers of quadruplets, quintuplets, sextuplets, heptuplets, and octuplets listed among the Rambouillets and Suffolks these partnerships purportedly purchased from Barnes Ranches. In the RCR #4 corrected bill of sale, the Court has identified 35 sets of quadruplets, 22 sets of quintuplets, 7 sets of sextuplets, and 1 set of heptuplets. These quadruplet-or-better sibling "breeding sheep" that RCR #4 purportedly purchased are set forthinfrain Appendix J to this opinion. Similarly, in the RCR #6 corrected bill of sale, the Court has identified 14 sets of quadruplets, 4 sets of quintuplets, 1 set of sextuplets, and 1 set of octuplets. These quadruplet-or-better sibling "breeding sheep" that RCR #6 purportedly purchased are set forthinfrain Appendix K to this opinion.

# - 52 -

25

# The sharecrop agreement a partnership and Barnes Ranches entered, provided that Barnes Ranches was to receive all lambs produced by that partnership's breeding sheep during the sharecrop agreement's 15-year term.

26

# Petitioners' RCR #5-2 and OGT 87 corrected bills of sale also list a number of high-multiple-sibling offspring among the "breeding sheep" that were purportedly sold to those partnerships. The Court does not believe that the breeding ewes the Barnes family owned and/or managed actually produced the numbers of high-multiple-sibling offspring indicated in the RCR #4 and RCR #6 corrected bills of sale. The Barnes family did not employ embryo transplanting with respect to some of their breeding ewes until at least 1988. Although Mr. Barnes claimed that his own breeding flock ewes, as well as ewes in the partnerships' breeding flocks, often gave birth to twins and, on occasion, even triplets,25

# he did not mention how frequently, if ever, these ewes gave birth to quadruplet-or-higher offspring.26 

# Most of these quadruplet, quintuplet, sextuplet, heptuplet, and octuplet Rambouillets and Suffolks that are listed in the RCR #4 and RCR #6 corrected bills of sale also lack registration certificates. SeeinfraAppendices J and K, reflecting those of these listed quadruplet-or-better sibling "breeding sheep" to which a certificate was matched. Virtually all of the other Rambouillets and Suffolks in these corrected bills of sale attributed to the two dams each having the registration numbers

# - 53 -

772871 lack registration certificates. SeeinfraAppendices H and I, indicating those of these "breeding sheep" to which a

certificate was matched. None of petitioners' witnesses (including Mr. Barnes and Randy) elaborated as to why so many of these above breeding sheep that RCR #4 and RCR #6 purportedly purchased (which sheep petitioners and their experts argue were high quality Rambouillets and Suffolks having values ranging from $500 to $2,130) were never ultimately registered. Indeed, the Court believes that, in all likelihood, these allegedly "registerable Rambouillets and Suffolks" were never registered with national sheep breed associations because (1) such "breeding sheep" were fictitious and did not exist and (2) the bill of sale parentage asserted for them was patently dubious. Petitioners' matching efforts have not convinced the Court of the actual existence of anywhere close to the stated total number of breeding sheep that purportedly were sold each partnership. We do not accept petitioners' claims that their problems in substantiating each partnership's breeding sheep stem merely from "sloppy data entry" in preparing the original bills of sale that Mr. Barnes issued. Indeed, we do not believe that these many bill of sale "errors" (which petitioners have now acknowledged) were inadvertently made without Mr. Barnes' and Mr. Hoyt's knowledge. The RCR #4 bill of sale that Mr. Barnes issued

# - 54 -

reflects almost all of the 1,468 breeding sheep that were sold to be registered sheep. Yet, in his later testimony, Mr. Barnes asserted that just a "majority" of the breeding sheep that RCR #4 purchased from him were actually registered sheep. Petitioners also offered no testimony from the employee or employees who prepared the bills of sale. Neither did petitioners or their witnesses identify and name these employees. Mr. Barnes signed and issued all of these bills of sales. These bills of sale presumably were important ownership documents evidencing each partnership's acquisition of beneficial ownership of specified individual breeding sheep, and these documents ordinarily should have been prepared with some care. In the respective testimony they gave at trial, Mr. Barnes and Mr. Hoyt

were silent about the numerous "errors" in these bills of sale that petitioners have now acknowledged. Indeed, Mr. Barnes and Mr. Hoyt had each claimed that the bills of sale were reliable and accurately reflected the specific individual sheep that had been sold to the partnerships. If, as petitioners argue, the stated numbers of breeding sheep each partnership purportedly purchased from Barnes Ranches truly existed, the Court then finds inexplicable the conduct of Mr. Barnes and Mr. Hoyt over the years and the poor records they maintained on a partnership's "breeding sheep".

# - 55 -

As discussed previously, the Court does not believe that many of the breeding sheep purportedly sold by Barnes Ranches to these partnerships, in fact, existed. Experienced, longtime sheep breeders, like the Barnes family, would not have then maintained such inadequate records on the numerous individual breeding sheep they had purportedly sold to and managed for each partnership. The record reflects how important proper record keeping is in the breeding of high quality, registered purebred sheep. Each sharecrop agreement further required Barnes Ranches to maintain sufficient records allowing it to identify and keep track of a partnership's breeding sheep at all times. Further, if the stated numbers of breeding sheep these partnerships "owned" actually existed, then Mr. Hoyt would not have accepted such deficient record keeping practices with respect to each partnership's "breeding sheep". Not only was Mr. Hoyt the promoter and managing general partner of each sheep partnership since its formation, but he had extensive experience in the breeding of purebred cattle and the operation of similar cattle breeding partnerships. Notwithstanding petitioners' arguments to the contrary, we conclude that many of the breeding sheep the partnerships allegedly purchased from Barnes Ranches did not, in fact, exist.

E.Whether a Partnership's Stated Purchase Price Reasonably Approximated the Sheep's Fair Market Value

# - 56 -

For the breeding flock it purportedly acquired from Barnes Ranches, each partnership agreed to pay an average stated price per sheep as follows:

Total Stated Number ofAvg. Price PartnershipSales Price Sheep in Flockper Sheep RCR #1 $455,100 401 $1,135 RCR #2 626,400 514 1,219 RCR #3 713,140 584 1,221 RCR #4 2,087,880 1,468 1,422 RCR #5 1,825,000 1,257 1,452 RCR #6 1,960,140 1,415 1,385 OGT 87 3,636,600 1,849 1,967 RCR #5-2 3,982,360 1,873 2,126 Petitioners contend the breeding sheep the partnerships purchased had values ranging from $500 to $2,130, and that the total stated purchase price each partnership paid was reasonable. In doing so, they are essentially asserting the Court should accept as correct the values placed on various individual breeding sheep in the bills of sale that Barnes Ranches issued these partnerships, despite the "substantial errors" that petitioners have now acknowledged were made in these bills of

sale.Respondent, on the other hand, contends that during 1981 through 1991, registered breeding sheep sold for amounts substantially below the values stated in these partnerships' bills of sale. The Court essentially agrees with respondent. Petitioners offered only very generalized and vague expert testimony regarding the value of the breeding sheep the

# - 57 -

partnerships purchased. Their several experts opined with respect to (1) the high quality of some of the breeding sheep the Barnes family owned and (2) Mr. Barnes' and Randy's status in this country as top breeders of Rambouillets and Suffolks. These experts then further opined and concluded that the values the bills of sale placed on individual breeding sheep were

reasonable. Petitioners' experts furnished little in the way of analysis or explanation of their conclusions concerning the value of the sheep allegedly sold the partnerships. Further, they were basing their opinions upon their prior exposure to only a limited number of the Barnes family's sheep, primarily those sheep the Barnes family had either (1) entered in various national shows or (2) employed various artificial insemination techniques upon. As they had never examined the sheep that purportedly were sold to the partnerships, the experts merely assumed each partnership's sheep to be like these other very high quality sheep they knew the Barnes family to own. As a result, none of petitioners' experts anticipated the sheep sold the partnerships were anything other than high quality, registered Rambouillets or high quality, registered Suffolks. They further never addressed how drastically their opinions might have to be revised if (1) a large number of the breeding sheep a partnership purportedly purchased did not, in fact, exist, or (2) the parentage or

# - 58 -

27

# It is also to be noted that petitioners' experts examined only the original bills of sale that Mr. Barnes issued (which documents, petitioners have now acknowledged, contained numerous "errors"), not the corrected bills of sale that petitioners prepared after the trial. As discussed previously, however, there are substantial problems even with these corrected bills of sale.

28

# In this connection, Mr. Barnes testified that the breeding sheep "sold" to the partnerships were usually yearlings. registered status of many of a partnership's sheep was suspect or

unknown.27

# Consequently, the Court gives little weight to these conclusions of these experts regarding the value of the partnerships' sheep. The record reflects that each partnership's stated purchase price for its breeding sheep was still substantially in excess of the prices the Barnes family, from 1981 through 1991, realized at auction for the yearling Rambouillets and Suffolks they had

entered at various national shows.28

# These yearling sheep represented some of best young registered breeding sheep that the Barnes family owned. Sales records show the Barnes family sold such yearling sheep at auction for prices typically ranging from $175 to $1,100, and that usually any sheep commanding a price of $400 or more had been judged a champion or had won some other award at that particular national show. Obviously, many of the animals purportedly sold the partnerships were nowhere near the quality of a purebred breeding sheep selling for $400 or more. Indeed, the bills of sale listed substantial numbers of animals

# - 59 -

that apparently were never registered. Further, the parentage of many of the sheep in the bills of sale is either dubious or

unknown. We conclude the stated bill of sale purchase prices for RCR #4's and RCR #6's "breeding sheep" were many times the actual fair market value of those "sheep". Thus, each partnership's stated purchase price for its sheep did not reasonably approximate those "sheep's" fair market value.

F.Validity of the Partnerships' Notes In deciding the extent to which a nonrecourse note has economic substance, a number of cases have relied heavily on whether the fair market value of the property acquired with the note was within a reasonable range of its stated purchase price.

SeeEstate of Franklin v. Commissioner, 544 F.2d 1045 (9th Cir. 1976), affg. 64 T.C. 752 (1975);Hager v. Commissioner, 76 T.C. 759 (1981). See alsoHilton v. Commissioner, 74 T.C. 305, 363 (1980), affd. 671 F.2d 316 (9th Cir. 1982); cf.Frank Lyon Co. v. United States, 435 U.S. 561 (1978), where, among other things, the buyer-lessor in a sale-leaseback transaction was personally liable on the mortgage. As the Court of Appeals for the Ninth Circuit inEstate of Franklin v. Commissioner, 544 F.2d at 1048, stated, in pertinent part: An acquisition * * * if at a price approximately equal to the fair market value of the property under ordinary circumstances would rather quickly yield an equity in the property which the purchaser could not

# - 60 -

prudently abandon. This is the stuff of substance. It meshes with the form of the transaction and constitutes a sale. No such meshing occurs when the purchase price exceeds a demonstrably reasonable estimate of the fair market value. Payments on the principal of the purchase price yield no equity so long as the unpaid balance of the purchase price exceeds the then existing fair market value. Under these circumstances the purchaser by abandoning the transaction can lose no more than a mere chance to acquire an equity in the future should the value of the acquired property increase. * * * In addition, even a purportedly recourse purchase note will not be treated as true debt where payment, according to its terms, is too contingent. SeeWaddell v. Commissioner, 86 T.C. 848, 901-903 (1986), affd. 841 F.2d 264 (9th Cir. 1988). Further, the mere labeling of a purchase note as recourse is not controlling because substance, not form, must govern. The note's recourse label thus will not preclude inquiry into the adequacy of the collateral securing an alleged purchase money debt. See generallyWaddell v. Commissioner,supraat 901-903.

InFerrell v. Commissioner, 90 T.C. 1154, 1186 (1988), this Court held not to be bona fide debt for tax purposes certain purportedly long-term recourse notes that allegedly had been assumed by limited partner-investors, and elaborated as follows:

We are fully aware of the long line of decisions of this Court and other courts that have dealt with bona fide long-term recourse notes assumed by limited partners. In those cases, the courts have given credence to recourse notes as a basis for supporting claimed losses or establishing section 465 "at risk" amounts. See, e.g.,Pritchett v. Commissioner, 827

# - 61 -

F.2d 644 (9th Cir. 1987), revg. and remanding 85 T.C. 580 (1985) (at risk under sec. 465);Follender v. Commissioner, 89 T.C. 943 (1987) (at risk under sec. 465; partnership's basis);Melvin v. Commissioner, 88 T.C. 63, 75 (1987) (at risk under sec. 465);Abramson v. Commissioner, 86 T.C. 360 (1986) (partnership's basis; at risk under sec. 465). In all those cases, however, the recourse notes were given to independent third parties whose interests did not necessarily coincide with those of the note makers. Those cases did not involve, as does the instant case, transactions between two organizations created to carry out a tax shelter scheme, notes given for amounts having no relationship to economic reality, or notes which almost certainly would not be paid. See Goldstein v. Commissioner, 364 F.2d 734, 740-741 (2d Cir. 1966), affg. 44 T.C. 284 (1965);Durkin v. Commissioner, 87 T.C. 1329, 1376-1377 (1986);Waddell v. Commissioner, 86 T.C. 848, 902 (1986), affd. 841 F.2d 264 (9th Cir. 1988);Houchins v. Commissioner, 79 T.C. 570, 589-590 (1982). In the instant case, we are convinced, as stated above, that the purportedly recourse * * * notes served merely as a facade for the support of the tax benefits promised the investors * * *. The possibility that the notes would be paid was illusory. * * *

InFerrell v. Commissioner,supra, the Court based its conclusion regarding the invalidity of the notes on several factors: (1) The note holder's not being an independent party but an essential member of the tax shelter team; (2) the amount of the notes being many times the value of the property acquired; (3) the unusual form of the notes, including the extremely long term for payment of any of the note's principal; and (4) the prearranged eventual release of the investors from their "assumptions of personal liability" on the "recourse" notes.Id.at 1186-1190.

# - 62 -

29

# In a similar connection, Mr. Hoyt also claimed that the remaining partners of each limited partnership had signed an amended partnership agreement whereby, beginning in 1986, they had also become general partners of that partnership. The Court is skeptical of Mr. Hoyt's foregoing testimony and does not find it credible. At any rate, the Court doubts Mr. Hoyt and the Barnes family ever actually intended to hold these remaining partners personally liable on their partnership's promissory note.The record reflects that the partnership debt allegedly assumed by the limited partners was not bona fide recourse debt, as the assumption agreements Mr. Hoyt executed on behalf of the limited partners were apparently not legally enforceable against them. Mr. Hoyt claimed that, pursuant to an alleged oral or written power of attorney granted him, he had signed the limited partners' names to an assumption agreement whereby they had each agreed to be personally liable upon their partnership's promissory note. He further asserted that he was authorized to act as the attorney-in-fact for a partnership's partners in executing any necessary partnership documents.29

# However, according to Mr. Hoyt, all limited partners later defaulting upon their required note payments were allowed to withdraw from their partnership and to walk away from their partnership's alleged recourse promissory note debt. Mr. Hoyt indicated that, although he consulted with an attorney, he and the Barnes family chose not to enforce the assumption agreements and made no attempt to hold these defaulting limited partners personally liable for the

# - 63 -

30

# In this connection, Mr. Hoyt testified, on direct examination, as follows:

Q. If a partner had assumed liability and withdrew from the partnership and refused to pay his assumed liabilities, how did you treat that? A. In some cases it was the year that they withdrew. The amount of that liability was removed from their partnership capital account as a withdrawal. And in some situations when I was instructed by the partner and their power of attorney was rescinded, for example, back to the year that it was given to me, then I removed--I made an adjustment and removed that capital from that partner's capital account back to the year that I was instructed to. Q. Do I understand your testimony to mean that there were partners that withdrew and instructed you to treat them on the books and records of the partnership as if they were never partners?

A. That's correct. Q. Did you agree to that? A. Yes, I did. Q. Was there a provision provided in the partnership agreement for you to give those partners that rescinded their agreement that kind of commitment or arrangement on the books of the partnership? A. I'm sorry. I'm not-- Q. If I use the term rescinded, do you understand that term?A. Yes, I do. Q. Could you tell me what you understand by the term (continued...) payments allegedly due from them on their partnership's purported

recourse debt.30

# - 64 -

30

# (...continued) rescission or rescinded?

A. That it never took effect. Q. Were there provisions under the partnership agreement to allow partners to rescind? A. I cannot think of any specific item in the partnership agreement that gives them that right. It was-- the rescission I was speaking of is the rescission of the power of attorney they gave me that I signed--that I used to sign the assumption agreements. Now, when that was revoked or rescinded, then that assumption of that liability was treated as if it never occurred. On cross-examination, Mr. Hoyt further elaborated as follows: Q. Would you give credit to the individual partners when a sale on a foreclosed note was made for those animals covered by the foreclosed portion? A. I'm not sure what the word credit means, the way you're using it. Q. Would you do anything to their capital accounts?

A. Yes. Q. What would you do? A. Deduct all the capital that had been contributed to their capital account by assuming partnership liabilities. Q. If--so for each of those it would be--the sales on * * * [foreclosure] would be a situation where a partner completely walked away from the partnership. Is that right, or not? A. Walked away, or instructed me in some fashion that (continued...)

# - 65 -

30

# (...continued) they had repudiated their debt. Q. So there wouldn't be any situation where a * * * [partner] would walk away or repudiate part of his or her debt, to your recollection? A. Nothing as a part repudiation comes to mind. I don't recall that happening. Q. Did you keep any records on the value of the sheep that were returned, or sold on the foreclosed notes at the time they were returned back to the manager of the sheep [Barnes Ranches]? A. No, we didn't have to. We had been instructed by counsel years ago that that should be agreed between the partnership and Barnes Ranches that the sheep returned had the value of the balance of the note. Q. And these could be sheep that were any age, is that right?

A. Yes.

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In addition, the record reflects other highly unusual conduct by the Barnes family and Mr. Hoyt with respect to these alleged recourse partnership debts. As previously discussed, the sharecrop agreements provided that a partnership would still retain the breeding value certificates (i.e., the rights to any registration papers obtained) on male lambs produced by its breeding flock, even though, pursuant to the sharecrop agreement, all male and female lambs produced were to belong to Barnes Ranches as compensation for its services. Mr. Hoyt claimed that the partnerships, over the years, did sell some of their breeding value certificates to the Barnes family, and that each partnership reported large sums from selling such certificates on its partnership returns. He related that he and Randy at the beginning of each year typically negotiated these breeding value

# - 67 -

certificate transactions, as Randy would need to obtain the registration paper rights held by certain partnerships on particular male sheep he contemplated selling later that year at

various annual shows. Mr. Hoyt specifically testified that RCR #4, on its 1989 or 1990 return, reported $260,000 of income from its sales of breeding value certificates, and that RCR #6, on one of its later returns, reported about $500,000 of income from its sale of breeding value certificates. He stated the certificate proceeds were applied against the first principal payments that RCR #4 and RCR #6 each owed to Barnes Ranches under their respective "recourse promissory notes". He added that up to that point, the partnerships had not been reporting annually the income from their sales of breeding value certificates. Thus, the respective $260,000 or $500,000 of income that each partnership reported, for its fifth or sixth year of operation, also included some accumulated income each partnership had derived in prior years from selling breeding value certificates. Although Randy did state that he and Mr. Hoyt, over the years, had negotiated the Barnes family's purchase of breeding value certificates held by the eight partnerships (excluding OGT 90, which petitioners contend did not enter into a transaction with Barnes Ranches), his testimony differed from and contradicted that of Mr. Hoyt's in important respects. Randy

# - 68 -

31

# Randy testified, on cross-examination, as follows: Q. All right. And what happened to the lambs that came from the partnership? What did Barnes Ranch do with those lambs? A. Well, the partnership lambs that came back, there were-- many of them would be ewe lambs and many of them would be ram lambs or wethers. The wethers, of course, would be sold for market. The ram lambs, if there were ram lambs deemed of value to do something else with, we would have to contact the partnerships, because they actually had control of the breeding value or the--we didn't get any paperwork with those rams. So if there were some rams that we wanted to do something with, we'd have to refer back to them. The ewe lambs we would keep or sell for market. The poor ones would be sold for market, the better ones maybe kept back and used for the 10 percent increase or the replacements in the sharecrop agreement. Q. So I don't--I guess I'm not sure whether I understand what happened to the ram lambs. You said that you had to contact the partnerships because they had some control over them? A. They had control of the breeding value certificates. Q. Okay. A. So if we wanted to market any of those rams we would have to contact them for breeding value certificates. If not, if we were to castrate them we would either sell them to 4-H'ers as wether lambs for shows and a lot of those lambs would come in top dollar. Some of the lambs would be shipped to a feedlot or possibly just put out on pasture until they were ready for slaughter. (continued...) related that the Barnes family sold relatively few male sheep necessitating their purchase of a breeding value certificate from one of the partnerships. He estimated that they sold only a total of 10 to 15 such rams over the years. He further claimed that these 10 to 15 rams ultimately may have been sold by the Barnes family to various third parties for prices ranging from $500 to $1,000.31

# - 69 -

31

# (...continued) Q. For the ones that weren't castrated or treated in the way you just described, the ones that you had to get permission from the--or talk to the partnerships about--

A. Uh-huh. Q. --were they ultimately sold?

A. Some of them were. Q. And what kind of prices did you get? A. Well, some of them were in the range of $500 to $1,000. Q. Okay. And did the partnerships ever receive any money from those sales? A. I believe so. Q. And which years would those have been? Have they been all the years in this? A. Well, we're talking about a very few head over the 10 years that I was involved with it. Q. What percentage of the lambs would have been sold this way, of the ram lambs? A. I could probably give you a better estimate in terms of head than in terms of percentage-- Q. Okay. A. --over the years. Q. All right. A. I would estimate of probably 10 to 15 head. Q. So there are 10 to 15 ram lambs that were sold at the prices you mentioned?

A. Yes. Q. Is that right?

A. Yes. Randy's testimony casts considerable doubt upon the

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bona fides of the "recourse promissory notes" the partnerships issued to Barnes Ranches. In the subsequent breeding value certificate "transactions", the Barnes family and Mr. Hoyt placed grossly inflated "prices" on certain breeding value certificates "held" by a partnership, because the "transaction proceeds" were only "applied" against the grossly inflated stated purchase price that partnership previously purportedly agreed to pay for its "breeding sheep". In actuality, the Barnes family and Mr. Hoyt never contemplated that each partnership's promissory note would ever have to be paid by that partnership and its partners on a genuinely recourse basis. This conduct of the Barnes family and Mr. Hoyt is indeed

behavior not characteristic of the business world and illustrates that the Barnes family and Mr. Hoyt were not independent parties acting at arm's length. Their actions evidence that they themselves viewed the partnership notes as essentially being illusory and having no practical economic effect and that the notes were merely a facade to support the tax benefits that Mr. Hoyt had promised investors in the partnerships. SeeFerrell v. Commissioner, 90 T.C. 1154, 1186-1190 (1988); see alsoHunter v. Commissioner, T.C. Memo. 1982-126 n.17. For the foregoing reasons and on the record presented, the Court concludes that the partnership notes were not valid

indebtedness.

G.Petitioners' Failure To Substantiate OGT 90's Breeding Sheep In comparison to the evidence they offered concerning specific individual sheep that the other partnerships, including

# - 71 -

32

# In his testimony, Mr. Hoyt indicated that OGT 90's records and many records of the other partnerships were unavailable, because those records had been seized by postal inspectors from his organization's offices in 1995. However, the postal inspector who conducted the seizure testified that shortly after effectuating the seizure, he had provided Mr. Hoyt with an inventory of the seized documents. This postal inspector also related that, in response to Mr. Hoyt's and Mr. Hoyt's representatives' later requests, he had offered them access to the documents that had been seized. According to the postal inspector, Mr. Hoyt was also provided with copies of all the seized documents.

33

# Contrary to petitioners' contention, Mr. Barnes, on crossexamination, stated that he believed that Barnes Ranches had "sold" OGT 90 its "breeding sheep". RCR #4 and RCR #6, had allegedly purchased from Barnes Ranches from 1981 through 1987, petitioners presented scant evidence to substantiate OGT 90's alleged 1990 purchase of individual breeding sheep from W.J. Hoyt Sons Ranches MLP. Petitioners submitted virtually no contemporaneous transactional documents

and records for OGT 90. Seesupranote 9. The Court further does not find convincing Mr. Hoyt's explanation as to why no pertinent documents and records for OGT 90 could be produced.32 

# Thus we conclude that petitioners have failed to produce sufficient evidence substantiating OGT 90's claimed 1991 depreciation deduction with respect to the purported 1,301 breeding sheep" that it allegedly purchased during 1990.33

# - 72 -

34

# On brief, petitioners assert that this Court's prior decision inBales v. Commissioner, T.C. Memo. 1989-568, collaterally estops respondent from relitigating a number of issues concerning the transactions in the instant cases. However, petitioners failed to raise collateral estoppel as a defense in their pleadings. The Court thus does not consider petitioners' collateral estoppel argument to be properly before it. In any event, collateral estoppel would not apply in the instant cases. TheBalesdecision involved several cattle breeding limited partnerships organized by Mr. Hoyt's family that had entered into transactions to acquire breeding cattle. The instant cases, in contrast, involve other sheep breeding limited partnerships that entered into transactions purportedly to acquire breeding sheep from either Barnes Ranches or W.J. Hoyt Sons Ranches MLP. The issues in the instant cases can hardly be said to be identical to those decided inBales, as different partnerships and different transactions are presented. SeePeck v. Commissioner, 90 T.C. 162, 166-167 (1988), affd. 904 F.2d 525 (9th Cir. 1990); see alsoCoward v. Commissioner, T.C. Memo. 1997-198. H.Conclusions34 

# Both the RCR #4 and RCR #6 bills of sale listed large numbers of breeding sheep which did not actually exist. In addition, the RCR #4 bill of sale was not a contemporaneous document. Each partnership's stated purchase price for its breeding sheep further did not reasonably approximate the sheep's fair market value. Lastly, the alleged recourse promissory note each partnership issued was not a valid recourse indebtedness. Accordingly, we hold that RCR #4 and RCR #6 did not acquire the benefits and burdens of ownership with respect to the breeding sheep they each had purportedly acquired from Barnes Ranches.

SeeFerrell v. Commissioner,supraat 1186-1190;Grodt & Mckay Realty, Inc. v. Commissioner, 77 T.C. 1221, 1237-1238 (1981). We further hold that RCR #4 and RCR #6 are not entitled to the

# - 73 -

35

# On brief, petitioners conceded the deductions RCR #4, RCR #6, and OGT 90 claimed for drought and/or trichomoniasis. depreciation deductions they claimed upon such breeding sheep for the years in issue. With respect to OGT 90, we previously concluded that petitioners failed to offer sufficient evidence substantiating OGT 90's alleged acquisition of 1,301 breeding sheep during 1990. Consequently, we sustain respondent's determinations in the FPAA that OGT 90 is not entitled to a depreciation deduction with respect to such breeding sheep for 1991. See Rules 142(a), 240 (a). Issue 2. Interest Deductions

As discussedsuprain connection with parts E and F of Issue 1, the Court has concluded that the purported recourse promissory notes RCR #4 and RCR #6, each issued to Barnes Ranches, were not a valid indebtedness. Accordingly, we hold that RCR #4 and RCR #6 are not entitled to the interest deductions they claimed for the years in issue. Issue 3. Certain Farm Deductions35



# As discussedsuprain connection with Issue 1, the Court has concluded that RCR #4 and RCR #6 did not acquire the benefits and burdens of ownership with respect to the breeding sheep each claimed to have acquired from Barnes Ranches. Accordingly, we hold that RCR #4 and RCR #6 are not entitled to the farm deductions they claimed for the years in issue.

# - 74 -

As also discussedsuprain connection with Issue 1, petitioners failed to substantiate OGT 90's alleged acquisition of 1,301 breeding sheep during 1990. Accordingly, we hold that OGT 90 is not entitled to the farm deductions it claimed

for 1991. Issue 4. Deductions for Guaranteed Payments Petitioners assert that RCR #4, RCR #6, and OGT 90 each are entitled to deductions for the years in issue for certain guaranteed payments each partnership made to Mr. Hoyt during those years. Section 707(c) allows a deduction to a partnership for guaranteed payments to partners. Such payments are determined without regard to the partnership income and are payments to a partner for services or the use of capital. See sec. 707(c). To be deductible by the partnership, the guaranteed payments must meet the requirements of section 162(a); they must be ordinary and necessary expenses, reasonable in amount, and incurred in a trade or business. SeeDurkin v. Commissioner, 87 T.C. 1329, 1388 (1986), affd. on other issues 872 F.2d 1271 (7th Cir. 1989); sec. 1.707-1(c), Income Tax Regs. In deciding whether the payments are deductible under section 162(a), the Court must look to the nature of the services performed by the general partners rather than to their designation or treatment by the partnership. SeeDurkin v. Commissioner,supraat 1388-1389. Payments allocable to organizational costs and syndication expenses must be

# - 75 -

capitalized. Organizational costs, if elected, are amortizable, but syndication costs are not amortizable. See secs. 263, 709. Petitioners have the burden of proving what portion of the fee is allocable to nondeductible capital portions and to deductible expense portions, and such allocation must reasonably comport with the value of the services performed. SeeDurkin v. Commissioner,supraat 1389. Any fee for services to be rendered in the future is not deductible in the year of expenditure. See

id.Whether payments to a partner represent a reasonable compensation for services is a question of fact to be determined on the basis of the particular circumstances of each case. See

id.In the instant cases, the evidence presented on the payments these partnerships made to Mr. Hoyt during the years in issue is most unsatisfactory. The record includes only a copy of RCR #4's partnership agreement. It provides that the managing general partner, Mr. Hoyt, is to receive a fee equal to 15 percent of that partnership's profits upon the sale and distribution of all partnership assets. Copies of the partnership agreements of the other partnership are not in the record. Mr. Hoyt testified that he received payments from each partnership, and that he reported these payments as income on his

individual Federal returns. He further stated that these payments were of two types. According to him, the first type of payment he received was equal to 1 percent of a partnership's reported gross farm receipts. The second type of payment he

# - 76 -

36

# It is thus unnecessary for the Court to decide whether, for purposes of sec. 707(c), the payments Mr. Hoyt received were determined without regard to partnership income, an issue upon which the parties disagree. received was equal to 1 percent of the capital gain income a partnership realized from its sale of sheep each year. He also added that while these payment made to him were credited to his capital account with that partnership, he was not allowed to withdraw the funds. He stated that he was required to leave the funds in the partnership because it had been agreed that this was the means by which he would establish a capital account in a partnership. Petitioners have failed to establish that the alleged payments each of these partnerships made to Mr. Hoyt are deductible under section 162(a) by that partnership. Petitioners provided scant information concerning (1) the nature of the services Mr. Hoyt performed for that partnership and (2) whether the payments represented reasonable compensation for such services Mr. Hoyt rendered. Thus we hold that RCR #4, RCR #6, and OGT 90 are not entitled to the deductions for guaranteed payments they claimed for the years in issue.36

# SeeDurkin v. Commissioner,supraat 1388-1389. Issue 5. IRA Deductions RCR #4 and RCR #6 each claimed deductions for some of the years in issue for alleged Individual Retirement Account (IRA) contributions they made for certain of their partners.

# - 77 -

On brief, petitioners concede that no evidence was offered

to substantiate these claimed IRA deductions. Consequently, we sustain respondent's determinations in the FPAA's that RCR #4 and RCR #6 are not entitled to their claimed IRA deductions for the years in issue. See Rules 142(a), 240(a). Issue 6. Capital Gains and/or Additional Farm Income In the respective FPAA's issued to RCR #4 and RCR #6 for the tax years 1990 and 1991, respondent determined that (1) each partnership had additional farm income from its transfer to Barnes Ranches of lambs produced by that partnership's breeding flock, and (2) the income each partnership reported from the sale of some of its breeding sheep was ordinary income, rather than capital gains.

As discussedsuprain connection with Issue 1, the Court has determined that RCR #4 and RCR #6 did not acquire the benefits and burdens of ownership with respect to the breeding sheep they purportedly acquired from Barnes Ranches. As a result, RCR #4 and RCR #6 never owned for tax purposes any breeding sheep to generate this income respondent determined they had for the years in issue. Accordingly, we hold that the fiscal year capital gains and/or other farm income adjustments for 1990 and 1991 respondent determined against RCR #4 and RCR #6 cannot be

sustained. To reflect the foregoing and the parties' concessions,

Decisions will be entered

under Rule 155

.

# - 78 - APPENDIX A--FPAA Adjustments RCR #4

TYE Adjustments 12-31-87 Total Adjustments to Ordinary Income Depreciation expense $416,532 Interest expense 51,579 Other farm deductions 81,746 Guaranteed payments 1,934 Other Adjustments Self-employment income 456,400 IRA payments 2,000 12-31-88 Total Adjustments to Ordinary Income

Depreciation expense 416,532 Interest expense 126,468 Other farm deductions 52,772 Guaranteed payments 2,580 Other Adjustments Self-employment income 537,737 IRA payments 4,000 9-30-89 Total Adjustments to Ordinary Income

Depreciation expense 24,794 Interest expense 61,792 Other farm deductions 39,719 Guaranteed payments 1,408 Other Adjustments Self-employment income 85,470 IRA payments 2,000 9-30-90 Total Adjustments to Ordinary Income Farm income 603,630

Interest expense 108,719 Other farm deductions 25,362 Guaranteed payments 256 Other Adjustments Self-employment income 107,507 Other deductions 324,340

# - 79 -

9-30-91 Total Adjustments to Ordinary Income

Farm income 29,869 Depreciation expense 79,888 Interest expense 60,000 Board expenses paid to 140,454 Barnes Ranches Purchased sheep destroyed 85,170 due to drought/tric.

Guaranteed payments 1,405 Other Adjustments Self-employment income 215,117 Other deductions 90,112

RCR #6

TYE Adjustments 12-31-87 Total Adjustments to Ordinary Income

Depreciation expense 410,991 Interest expense 10,657 Other farm deductions 81,746 Guaranteed payments 924 Other Adjustments Self-employment income 374,785 12-31-88 Total Adjustments to Ordinary Income

Depreciation expense 392,309 Interest expense 51,987 Other farm deductions 52,742 Guaranteed payments 2,580

Other Adjustments Self-employment income 439,003 IRA payments 4,000 9-30-89 Total Adjustments to Ordinary Income

Depreciation expense 392,309 Interest expense 103,327 Other farm deductions 39,719 Guaranteed payments 398 Other Adjustments Self-employment income 495,520

# - 80 -

9-30-90 Total Adjustments to Ordinary Income

Farm income 1,181,920 Depreciation expense 330,985 Interest expense 2,424 Purchased sheep destroyed 32,550 due to drought/tric. Other farm deductions 50,724 Guaranteed payments 531 Other Adjustments Self-employment income 363,535 Other deductions 680,531 9-30-91 Total Adjustments to Ordinary Income Farm income 39,477

Depreciation expense 340,937 Interest expense 86,500 Board expenses paid to 204,612 Barnes Ranches Purchased sheep destroyed 104,921 due to drought/tric. Guaranteed payments 2,046 Other Adjustments Self-employment income 534,404 Other deductions 486,047

OGT 90

TYE Adjustments 12-31-91 Total Adjustments to Ordinary Income

Depreciation expense 390,415 Board expenses paid to 1,437,820 Hoyt & Sons Purchased sheep destroyed 123,838 due to drought/tric. Other Adjustments Self-employment income 1,950,076

# - 81 -

APPENDIX B--Petitioners' Corrected RCR #6 Bill of Sale

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

122 122 481361 SUFK 82/04/12 82/04/00 403689 403,689A 388171 388, 171A 122A 122A 481361 SUFK 82/04/12 403689 388171 123 123 481362 SUFK 82/04/12 82/04/00 403689 403,689A 388171 388,171A 123A 123 481362 413869 SUFK 82/04/12 79/01/00 403689 352,601A 388171 351,410A 124 124 481363 SUFK 82/04/12 82/04/00 403689A 403,689A 388170A 388,170A 124A 124A 481363 SUFK 82/04/12 403689A 388170A 124B 124B 481363 SUFK 82/04/12 403689A 388170A 125 125 481364 SUFK 82/04/12 82/04/00 403689A 403,689A 388170 388,170A 125A 125A 481364 SUFK 82/04/12 403689A 388170 125B 125B 481364 SUFK 82/04/12 403689A 388170 126 126 481365 SUFK 82/04/12 82/04/00 403689 403,689A 323668 323,668A 126A 481365 SUFK 82/04/12 403689 323668 126B 126B 481365 SUFK 82/04/12 403689 323668 14 14 390798 SUFK 78/04/25 78/04/00 403689 390,788A 403683 341,122A 14A 14A 390798 SUFK 78/04/25 403689 403683 14B 14B 390798 SUFK 78/04/25 403689 403683 15 15 762310 RAMS 80/01/01 81/03/08 737391 403,689A 747431 352,816A 201 201 497911 SUFK 82/10/21 82/10/21 403689 403,689A 384606 384,606A 201A 201A 497911 SUFK 82/10/21 403689 384606 202 202 802197 RAMB 82/10/11 82/10/11 403689 786553 384606 774702 202A 202 497912 SUFK 82/10/21 82/10/21 403689 403,689A 384606 384,606A 202B 202B 497912 SUFK 82/10/21 403689 384606 202C 202C 497912 SUFK 82/10/21 403689 384606 203 203 497913 802198SUFK 82/10/24 82/10/24 403689 403,689A 348687 348,687A 203A 203 497913 SUFK 82/10/24 82/10/24 403689S 403,689A 348687 348,687A 203B 203B 497913 SUFK 82/10/24 403689S 348687 204 204 497914 SUFK 82/10/24 82/10/24 786553 403,689A 747431 348,687A 204A 204 814037 RAMS 82/10/13 82/10/24 786553 403,689A 747431 348,687A 204B 204B 814037 RAMS 82/10/13 786553 747431 204C 204C 814037 RAMB 82/10/13 786553 747431 205 205 811224 RAMB 82/10/13 82/10/13 786553 786553 747431 747431 205A 205A 814038 RAMB 82/10/13 786553 747431 205B 205 497915 SUFK 82/10/24 82/10/24 786553 403,689A 747431 348,6877 20SC 205C 497915 SUFK 82/10/24 786553 747431 206 206 497916 SUFK 82/10/27 82/10/27 403689 403,689A 465921 465,9212 206A 206A SUFK 82/10/27 403689 465921 206C 206 802199 SUFK RAMB 82/10/27 82/10/15 403689 786553 465921 732843 207 207 802200 RAMB 82/10/15 403689 384596 207A 207 497917 SUFK 82/10/28 82/10/28 403689 403,689A 384596 384 , S9& 207B 207B 802200 RAMS 82/10/15 403689 384596 207C 207C 497917 SUFK 82/10/28 403689 384596 208 208 811225 RAMS 82/10/15 82/10/15 403689 786553 384596 733817 208A 208 20800 497918SUFK 82/10/28 82/10/28 403689 403,689A 384596 384,596 208B 208B 811225 RAMS 82/10/15 403689 384596 208C 208C 20800 SUFK 82/10/28 403689 384596 209 209 811226 RAMB 82/10/20 82/10/20 786553 786553 754641 754641 209A 209 814039 497919RAMS SUFK 82/10/20 82/11/01 786553 403,689A 754641 368,185 209B 209B 811226 RAMS 82/10/20 786553 754641 209C 209C 814039 RAMS 82/10/20 786553 754641 210 210 497920 SUFK 82/11/01 82/11/01 403689 403,689A 368185 368,18E

# - 82 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

210A 210A SUFK 82/11/01 403689 368185 210B 210B SUFK 82/11/01 403689 368185 210C 210 802201SUFK RAMB 82/11/01 82/10/24 403689 786553 368185 769218 211 211 811227 RAMB 82/10/27 82/10/27 786553 786553 732877 732877 211A 211A 814038 RAMB 82/10/27 786553 732877 211B 211B 814038 RAMB 82/10/27 786553 732877 211C 211C 814038 RAMB 82/10/27 786553 732877 212 212 497922 SUFK 82/11/02 82/11/02 786553 403,689A 732877 352,816A 212A 212 814040 811228RAMB 82/10/27 82/10/27 786553 786553 732877 732877 212B 212B 497922 SUFK 82/11/02 786553 732877 212C 212C 814040 RAMB 82/10/27 786553 732877 213 213 497923 SUFK 82/11/02 82/11/02 403689 403,689A 352815 352,815A 213A 213A 497923 SUFK 82/11/02 403689 352815 214 214 497924 SUFK 82/11/02 82/11/02 403689 403,689A 352815 352,815A 2146 2146 497950 SUFK 82/11/14 737391 772871 214A 214A 497924 SUFK 82/11/02 403689 352815 214B 214B 497924 SUFK 82/11/02 403689 352815 215 215 497925 SUFK 82/11/02 82/11/02 403689 403,689A 403688 403,688A 215A 215A 497925 SUFK 82/11/02 403689 403688 215B 215B 497925 SUFK 82/11/02 403689 403688 216 216 497926 SUFK 82/11/02 82/11/02 403689 403,689A 403688 403,688A 216A 216A 497926 SUFK 82/11/02 403689 403688 216B 216B 497926 SUFK 82/11/02 403689 403688 217 217 811230 RAMB 82/11/03 82/11/03 403689 786553 403687 749171 217A 217 811230 497927RAMB SUFK 82/11/03 82/11/03 403689 403,689A 403687 403,687A 217B 217B 811230 RAMB 82/11/03 403689 403687 218 218 811231 RAMB 82/11/03 82/11/03 786553 7865S3 749171 749171 218A 218 811231 497928RAMB SUFK 82/11/03 82/11/03 786553 403,689A 749171 403,687A 218B 218B 811231 RAMB 82/11/03 786553 749171 219 219 811232 RAMB 82/12/08 82/12/08 7865S3 786553 754553 754643 22 22 814030 762342RAMB 80/01/15 80/01/15 739670 739670 747438 747438 220 220 497929 SUFK 82/11/04 82/11/04 403689 403,689A 390792 390,792A 220A 220A 497929 SUFK 82/11/04 403689 390792 220B 220B 497929 SUFK 82/11/04 403689 390792 221 221 814042 811233RAMB 82/12/15 82/12/15 786553 786553 747432 747432 221A 221A 814042 RAMB 82/12/15 786553 747432 221B 221B 814042 RAMB 82/12/15 786553 747432 222 222 497931 SUFK 82/11/05 82/11/05 403689 403,689A 390790 390,790A 222A 222A 497931 SUFK 82/11/05 403689 390790 222B 222B 497931 SUFK 82/11/05 403689 390790 223 223 497932 SUFK 82/11/06 82/11/06 403689 403,689A 390789 390,789A 223A 223A 497932 SUFK 82/11/06 403689 390789 224 224 811234 RAMB 82/12/27 82/12/27 786553 786553 747437 747437 224A 224A 814041 RAMB 82/12/27 786553 747437 224B 224B 814041 RAMB 82/12/27 786553 747437 225 225 802206 RAMB 82/12/28 82/12/28 403689 786553 390789 774676 225A 225 802206 497934RAMB SUFK 82/12/28 82/11/06 403689 403,689A 390789 390,789A 225B 225B 802206 R-AME 82/12/28 403689 390789 226 226 497935SUFK 82/11/08 82/11/08 403689 403,689A 388170 388,170A 226 226 802207 RAMB 82/12/28 82/12/28 403689 786553 388170 774676

# - 83 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

226A 226A SUFK 82/11/08 403689 388170 226B 226B SUFK 82/11/08 403689 388170 226B 226B 802207 PAMB 82/12/28 403689 388170 226C 226C SUFK 82/11/08 403689 388170 227 227 497936 SUFK 82/11/08 82/11/08 786553 403,689A 774673 388,170A 227 227 8114235 RAMB 83/01/06 82/02/00 786553 423,295A 774673 413,875A 227A 227A 497936 SUFK 82/11/08 786553 774673 227B 227B RAMB 83/01/06 786553 774673 227C 227C RLAMB 83/01/06 786553 774673 228 228 497937 SUFK 82/11/09 82/11/09 786553 403,689A 774673 323,668A 228A 228A 497937 SUFK 82/11/09 786553 774673 228B 228 811236 RAMB 83/01/06 83/01/06 786553 786553 774673 774673 228C 228C RAMB 83/01/06 786553 774673 229 229 497938 SUFK 82/11/09 82/11/09 786553 403,689A 774680 323,668A 229A 229 811237RAMB 83/01/07 83/01/07 786553 786553 774680 774680 229B 229B 497938 SUFK 82/11/09 786553 774680 229C 229C RAMB 83/01/07 786553 774680 230 230 497939 SUFK 82/11/06 82/11/06 403689 403,689A 388171 388,171A 230A 230 802208 RAMB 83/01/07 83/01/07 403689 786553 388171 774680 230B 230B 497939 SUFK 82/11/06 403689 388171 230C 230C 497939 SUFK 82/11/06 403689 388171 231A 231 802209 RAMB 83/01/11 83/01/11 403816A 786553 777130 777130 232 232 497940 811238SUFK 82/11/07 82/11/07 786553 403,689A 754642 368,192A 232 232 811238 RAMB 83/01/30 83/01/30 786553 786553 754642 754642 232A 232 526204SUFK 82/11/07 81/10/14 786553 441,795A 754642 396,569A 232B 232B 814043 RAMB 83/01/30 786553 754642 233 233 497941 SUFK 82/11/07 82/11/07 403689 403,689A 368192 368,192A 233A 233 802210 RAMB 83/02/20 83/02/20 403689 786553 368192 774672 233B 233B 497941 SUFK 82/11/07 403689 368192 234 234 802211 RAMB 83/02/20 83/02/20 737391 786553 772871 779130 234A 234A 802211 RAMB 83/02/20 737391 772871 235 235 497943 SUFK 82/11/09 82/11/09 403689 403,689A 472118 472,118A 235 235 811239 RAMB 83/02/20 83/02/20 403689 786553 472118 779130 235A 235A 497943 SUFK 82/11/09 403689 472118 235B 235B 811239 RAMB 83/02/20 403689 472118 236 236 802212 RAMB 83/02/20 83/02/20 403689 786553 472114 785468 236A 236 802212 497944RAMB SUFK 83/02/20 82/11/10 403689 403,689A 472114 472,114A 237 237 497945 SUFK 82/11/10 82/11/10 403689 403,689A 472114 472,114A 237 237 802213 RAMB 83/02/20 83/02/20 403689 7865S3 472114 785468 237A 237A 802213 RAMB 83/02/20 403689 472114 237B 237B 497945 SUFK 82/11/10 403689 472114 237C 237C 49794S SUFK 82/11/10 403689 472114 238 238 497946 SUFK 82/11/12 82/11/12 403689 403,689A 403682 403,682A 238 238 802214 RAMB 83/02/20 83/02/20 403689 786553 403682 777133 238A 238A 802214 RAMB 83/02/20 403689 403682 238B 238B 497946 SUFK 82/11/12 403689 403682 238C 238C 497946 SUFK 82/11/12 403689 403682 239 239 497947 SUFK 82/11/12 82/11/12 403689 403,689A 403682 403,682A 239 239 802215 RAMB 83/02/20 83/02/20 403689 786SS3 403688 777133 239A 239A 802215 RAMB 83/02/20 403689 403688

# - 84 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

239B 239B SUFK 82/11/12 403689 403688 240 240 802216 RAMB 83/01/20 83/02/20 N117869M 786553 N304275F 777133 240A 240A 802216 RAMB 83/01/20 N117869M N304275F 240B 240 497948 SUFK 82/11/14 82/11/14 N117869M 403,689AN304275F 472,140A 240C 240 497948 564029 SUFK 82/11/14 82/01/28 N117869MN117869MN304275F N304275F 241 241 497949 SUFK 82/11/14 82/11/14 786553 403,689A 777129 472,140A 241 241 811240 RAMB 83/02/21 83/02/21 786553 786553 777129 777129 241A 241A 497949 SUFK 82/11/14 786553 777129 241B 241B 814042 RAMB 83/02/21 786553 777129 242 242 497950 SUFK 82/11/14 82/11/14 786553 403,689A 777129 472,140A 242 242 811241 RAMB 83/02/21 83/02/21 786553 786553 777129 777129 242A 242A 8104041 RAMB 83/02/21 786553 777129 242B 242B 8104041 RAMB 83/02/21 786553 777129 243 243 497951 SUFK 82/11/15 82/11/15 441795A 403,689A 413869A 390,795A 243A 243 497951 442280 SUFK 82/11/15 80/01/31 441795A 441,79SA 413869A 413,869A 243B 24313 497951 SUFK 82/11/1S 441795A 413869A 244 244 497952 SUFK 82/11/15 82/11/15 403689 403,689A 390795 390,795A 244 244 805273 RAMB 83/02/21 83/02/21 403689 786553 390795 774700 244A 244A 805273 RAMB 83/02/21 403689 390795 244B 24413 497952 SUFK 82/11/15 403689 390795 245 245 497953 SUFK 82/11/20 82/11/20 786553 403,689A 754548 472,120A 245 245 805274 RAMB 83/02/21 786553 754548 245A 245 805274 RAMB 83/02/21 83/02/21 786553 786553 754548 754548 245B 245B 805274 RAMB 83/02/21 786553 754548 246 246 805275 RAMB 83/02/21 83/02/21 403689A 786553 472120A 754548 246A 246 805275 497969RAMB SUFK 83/02/21 82/11/20 403689A 403,689A 472120A 472,120A 247 247 4979S4 SUFK 82/11/21 82/11/21 403689 403,689A 472154 472,154A 247 247 805276 RAMB 83/02/23 83/02/23 403689 786553 472154 777131 247A 247A 805276 RAMB 83/02/23 403689 472154 247B 2478 497954 SUFK 82/11/21 403689 472154 247C 247C 497954 SUFK 82/11/21 403689 472154 248 248 497955 SUFK 82/11/21 82/11/21 786553 403,689A 777131 472,154A 248 248 805277 RAME 83/02/23 83/02/23 786553 786553 777131 777131 248A 248A 24800 SUFK 83/02/26 512959A 733817 248A 248A 497955 SUFK 82/11/21 786553 777131 249 249 497956 SUFK 82/11/22 82/11/22 403689A 403,689A 384611 384,611A 249 249 805278 RAMB 83/02/23 83/02/23 403689A 786553 384611 777131 249A 249A 805278 R-AMB 83/02/23 403689A 384611 249B 249B 497956 SUFK 82/11/22 403689A 384611 250 250 497957SUFK 82/11/22 82/11/22 307047A 403,689A 779089 384,611A 250 250 442270 SUFK 83/02/02 80/01/16 307047A 441,795A 779089 416,409A 250A 250 805279 RAME 83/02/23 83/02/23 403816A 786553 779089 779089 250B 250B 805279 RAMB 83/02/23 403816A 779089 251 251 497958 SUFK 82/11/24 82/11/24 403689 403,689A 481392 481,392A 251 251 805280 PAMB 83/02/23 83/02/23 403689 786553 481392 779089 251A 251A 805280 RAME 83/02/23 403689 481392 251B 251B 4978958 SUFK 82/11/24 403689 481392 251C 251C 4979S8 SUFK 82/11/24 403689 481392 252 252 805281 RAMB 83/02/24 83/02/24 N117869M 786553 N207028F 777135 252A 252A 805281 RAMB 83/02/24 N117869M N207028F

# - 85 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

253 253 811242 RAMB 83/02/24 83/02/24 811242 786553 777135 777135 253A 253 497960 SUFK 82/11/25 82/11/25 811242 403,689A 777135 403,677A 253B 253B 814040 RAMB 83/02/24 811242 777135 253C 253 497960 564026SUFK 82/11/25 82/02/05 811242 468,219A 777135 N331603F 254 254 805282SUFK RAME 83/02/02 83/02/25 786553 779086 779086 254 254 497961 SUFK 82/11/25 82/11/25 307047A 403,689A 779086 403,677A 254A 254A SUFK 83/02/02 307047A 779086 254B 25413 SUFK 83/02/02 307047A 779086 255 255 497962 SUFK 82/11/25 82/11/25 403689 403,689A 403677 403,677A 255 255 805283 RAMB 83/02/25 83/02/25 403689 786553 403677 779086 255A 255A 805283 RAMB 83/02/25 403689 403677 255B 2558 479962 SUFK 82/11/25 403689 403677 255C 255C 497962 SUFK 82/11/25 403689 403677 256 256 497963 SUFK 82/11/26 82/11/26 786553 403,689A 792310 481,393A 256 256 805284 RAMB 83/02/2S 83/02/25 786553 786553 792310 792310 256A 256A 497963 SUFK 82/11/26 786553 792310 256B 256B SUFK 83/02/01 786553 792310 257 257 25700 497964 SUFK 83/02/23 82/11/26 786553 403,689A 792310 481,393A 257A 257 25700 805285 SUFK RAMB 83/02/23 83/02/25 786553 786553 792310 792310 257B 257B 25700 SUFK 83/02/23 786553 792310 258 258 805286 RAMB 83/02/26 83/02/26 N117869M 786553 N30432OF 792309 258B 258 805286 564028RAMB SUFK 83/02/26 82/02/07 N117869MN117869MN30432OF N304320F 259 259 497965 SUFK 82/11/27 82/11/27 403689 403,689A 472155 472,155A 259 259 805287 RAMB 83/02/26 83/02/26 403689 786553 472155 792309 259A 259A 805287 RAMB 83/02/26 403689 472155 259B 259B 497965 SUFK 82/11/27 403689 472155 259C 259C 497965 SUFK 82/11/27 403689 472155 260 260 497966 SUFK 82/11/27 82/11/27 786553 403,689A 777134 472,138A 260 260 805288 RAMB 83/02/26 83/02/26 786553 786553 777134 777134 260A 260A 497966 SUFK 82/11/27 786553 777134 260A 260A 805288 RAMB 83/02/26 786553 777134 260B 260B 26000 SUFK 83/02/23 786553 777134 261 261 805289 RAMB 83/02/26 83/02/26 786553 786553 777134 777134 261A 261A 805289 RAMB 83/02/26 786553 777134 262 262 805290 RAMB 83/02/27 83/02/27 786553 786553 749170 749170 262A 262A 805290 RAMB 83/02/27 786553 749170 262B 262B 805290 RAMB 83/02/27 786553 749170 263 263 805291 RAMB 83/02/27 83/02/27 786553 786553 749170 749170 263A 263A 805291 RAMB 83/02/27 786553 749170 264 264 802217 RAMB 82/10/08 82/10/08 739670 739670 777137 777137 264A 264A 802217 RAMB 82/10/08 739670 777137 265 265 802218 RAMB 82/10/08 82/10/08 737391 739670 772871 777137 265A 265A 802218 RAMB 82/10/08 737391 772871 26SB 265B 802218 RAMB 82/10/08 737391 772871 266 266 802219 RAMB 82/10/09 82/10/09 737391 739670 772871 757119 266A 266A 802219 82/10/09 737391 772871 267 267 802220 RAMB 82/10/09 82/10/09 737391 739G70 772871 757119 267A 267A 802220 RAMB 82/10/09 737391 772871 267B 267B 802220 RAMB 82/10/09 737391 772871 268 268 802221 RAMB 82/10/10 82/10/10 737391 739670 772871 757118

# - 86 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

268A 268A 802221 RAMS 82/10/10 737391 772871 269 269 802222 RAMS 82/10/10 82/10/10 737391 739670 772871 757118 269A 269A 802222 RAMS 82/10/10 737391 772871 269B 269B 802222 RAMS 82/10/10 737391 772871 271 271 802224 PAMB 82/10/12 82/10/12 737391 739670 772871 747438 271A 271A 802224 RAMS 82/10/12 737391 772871 271B 271B 802224 RAMS 82/10/12 737391 772871 272 272 802225 RAMS 83/01/06 83/01/06 737391 739670 772871 774699 272A 272A 802225 RAMS 83/01/06 737391 772871 272B 272B 802225 RAMS 83/01/06 737391 772871 273 273 802226 RAMB 83/01/06 83/01/06 739670 739670 774699 774699 273A 273A 802226 RAMS 83/01/06 739670 774699 273B 273b 802226 RAMS 83/01/06 739670 774699 274 274 802227 RAMS 83/02/11 83/02/11 739670 739670 774667 774667 274A 274A 802227 RAMS 83/02/11 739670 774667 276 276 811243 RAMS 82/11/06 82/11/06 739670 739670 757121 757121 277 277 811244 RAMS 82/11/06 82/11/06 739670 739670 757121 757121 277A 277A 811244 RAMS 82/11/06 739670 757121 278 278 802229 RAMS 83/02/14 83/02/14 737391 739670 772871 757120 278A 278A 802229 RAMS 83/02/14 737391 772871 279 279 802230 RAMS 83/02/14 83/02/14 737391 739670 772871 757120 279A 279A 802230 RAMS 83/02/14 737391 772871 280 280 802231 RAMS 83/02/14 83/02/14 787203 739670 757120 757120 280A 280A 802231 RAMS 83/02/14 787203 757120 281 281 802232 RAMS 83/02/15 83/02/15 739670 739670 777136 777136 281A 281A 802232 RAMS 83/02/15 739670 777136 282 282 802233 RAMS 83/02/15 83/02/15 737391 739670 772871 777136 282A 282A 802233 RAMB 83/02/15 737391 772871 82B 282B 802233 RAMS 83/02/15 737391 772871 283 283 802234 RAMS 83/02/17 83/02/17 737391 739670 772871 792328 283A 283A 802234 RAMS 83/02/17 737391 772871 284 284 802235 RAMS 83/02/17 83/02/17 737391 739670 772871 792328 284A 284A 802235 RAMB 83/02/17 737391 772871 284B 284B 802235 RAMS 83/02/17 737391 772871 285 285 802236 RAMS 83/02/18 83/02/18 739670 739670 777140 777140 285A 285A 802236 RAMS 83/02/18 739670 777140 286 286 811245 RAMS 83/02/18 83/02/18 739670 739670 777140 777140 286A 286A 811245 RAMS 83/02/18 739670 777140 287 287 811246 RAMS 83/02/18 83/02/18 739670 739670 777140 777140 d287A 287A 811246 RAMB 83/02/18 739670 777140 288 288 805305 RAMS 83/02/25 83/02/25 737391 786553 772871 792294 288A 288A 80530S RAMS 83/02/25 737391 772871 290 290 805307SUFK RAMS 83/02/13 83/02/25 786553 786553 792295 792295 290A 290A SUFK 83/02/13 '786553 792295 290B 290B SUFK 83/02/13 786553 792295 291 291 805308 RAMS 83/02/25 83/02/25 403816A 786553 792297 792297 291A 291A 805308 RAMS 83/02/25 403816A 792297 292 292 805309 RAMS 83/02/25 83/02/25 737391 786553 772871 792297 292A 292A 805309 RAMS 83/02/25 737391 772871 293 293 805310 RAMS 83/02/25 83/02/25 786553 786553 792303 792303

# - 87 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

293A 293A 805310 RAMB 83/02/25 786553 792303 294 294 805311 RAME 83/02/25 83/02/25 737391 786553 772871 792303 294A 294A 805311 RAMB 83/02/25 737391 772871 294BA 294BA 805311 RAMB 83/02/25 737391 772871 295 295 805312 RAMB 83/02/25 83/02/25 737391 786553 772871 792308 295A 295A 805312 PAMB 83/02/25 737391 772871 296 296 805313 RAMB 83/02/25 83/02/25 786553 786553 792308 792308 296A 296A 805313 RAMB 83/02/25 786553 792308 297 297 805314 RAMB 83/02/25 83/02/25 786553 786553 792292 792292 297A 297A 805314 RAMB 83/02/25 786553 792292 298 298 805315 RAMB 83/02/25 83/02/25 786553 786553 792292 792292 298A 298A 805315 RAMB 83/02/25 786553 792292 99 299 805316 RAMB 83/02/25 83/02/25 786553 786553 792304 792304 299A 299A 805316 RAMB 83/02/25 786553 792304 301A 301 805317 RAMB 83/02/25 83/02/25 786553 786553 792291 792291 302 302 497883 SUFK 83/01/14 83/01/14 786S53 403,689A 792291 472,145A 302B 302B 497883 SUFK 83/01/14 786553 792291 303 303 497884 SUFK 83/01/15 83/01/15 786553 403,689A 792305 481,379A 303A 303 497884 805319 SUFK RAMB83/01/15 83/02/25 786553 786553 792305 792305 303B 303B 497884 SUFK 83/01/15 786553 792305 304 304 497855 SUFK 83/01/15 83/01/15 737391 403,689A 772871 481,379A 304A 304 805320 RAMB 83/02/25 83/02/25 737391 786553 772871 792305 305A 305 805321 RAMB 83/02/25 83/02/25 786553 786553 792302 792302 306A 306 805322 RAMB 83/02/25 83/02/25 786553 786553 792302 792302 308 308 806227SUFK RAMB83/02/02 83/02/28 307047A 786553 792306 792306 308A 308A SUFK 83/02/02 307047A 792306 308B 308B SUFK 83/02/02 307047A 79230G 309 309 806228 RAMB 83/02/28 83/02/28 786553 786553 792306 792306 309B 309B 806228 RAMB 83/02/28 786553 792306 310 310 497857 SUFK 83/01/23 83/01/23 737391 403,689A 772871 481,346A 310A 310A 497857 SUFK 83/01/23 737391 772871 311 311 805292 RAMB 83/03/01 83/03/01 786553 786553 792299 792299 311B 311B 805292 RAMB 83/03/01 786553 792299 312 312 805293 RAMB 83/03/01 83/03/01 737391 786553 772871 792299 312A 312A 805293 RAMB 83/03/01 737391 772871 313B 313 497858 SUFK 83/01/26 83/01/26 786553 403,689A 792307 481,381A 314A 314 805295 RAMB 83/03/01 83/03/01 786553 786553 792307 792307 315A 315 805296 RAMB 83/03/10 83/03/10 786553 786553 792300 792300 316 316 805297SUFK RAMB83/03/03 83/03/10 786553 786553 792300 792300 317A 317 805298 RAMB 83/03/11 83/03/11 786553 786553 792298 792298 319 319 497888 SUFK 83/01/29 83/01/29 403689A 403,689A 403683A 403,683A 319A 319A 497888 SUFK 83/01/29 403689A 403683A 319B 319B 497888 SUFK 83/01/29 403689A 403683A 320 320 805301 RAMB 83/03/20 83/03/20 737391 786553 772871 792301 320A 320A 805301 RAMB 83/03/20 737391 772871 321 321 805302 RAMB 83/03/21 83/03/21 786553 766553 792311 792311 321A 321A 805302 RAMB 83/03/21 786553 792311 322 322 805303 RAMB 83/03/21 83/03/21 403689A 786553 472144A 792311 322A 322 805303 497889RAMB SUFK 83/03/21 83/01/31 403689A 403,689A 472144A 472,144A 323 323 805304 RAMB 83/03/26 83/03/26 737391 786553 772871 792312

# - 88 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

323A 323A 805304 RAMB 83/03/26 737391 772871 324 324 324 497863 SUFK 83/01/31 83/01/31 737391 403,689A 772871 403,674A 324A 324A 324 SUFK 83/01/31 737391 772871 326 326 497865 SUFK 83/01/31 83/01/31 737391 403,689A 772871 481,359A 326A 326A 497865 SUFK 83/01/31 737391 772871 328 328 497867 SUFK 83/01/31 83/01/31 737391 403,689A 772871 403,676A 328A 328A 497867 SUFK 83/01/31 737391 772871 328B 328B 497867 SUFK 83/01/31 737391 772871 329 329 497868 SUFK 83/02/01 83/02/01 737391 403,689A 772871 472,113A 329A 329A 497868 SUFK 83/02/01 737391 772871 33 33 472145 SUFK 80/12/21 81/03/18 739670 403,689A 747438 403,688A 33 33 403682 SUFK 79/01/02 79/01/00 739670 390,788A 747438 390,796A 330 330 497890A497890 SUFK 83/02/01 83/02/01 403689A 403,689A 481386A 481,386A 330A 330A 497890A SUFK 83/02/01 403689A 481386A 333 333 497869 SUFK 83/02/01 83/02/01 737391 403,689A 772871 481,364A 333A 333A 497869 SUFK 83/02/01 737391 772871 333B 333B 497869 SUFK 83/02/01 737391 772871 335 335 497870 SUFK 83/02/02 83/02/02 737391 403,689A 772871 403,679A 335A 335A 497870 SUFK 83/02/02 737391 772871 335B 33SB 497870 SUFK 83/02/02 737391 772871 336 336 497893 SUFK 83/02/02 83/02/02 403689A 403,689A 481347A 481,347A 336A 336A 497893 SUFK 83/02/02 403689A 481347A 336B 336B 497893 SUFK 83/02/02 403689A 481347A 337 3 37 497871 SUFK 83/02/02 83/02/02 737391 403,689A 772871 481,347A 337A 337A 497871 SUFK 83/02/02 737391 772871 338 338 497894 SUFK 83/02/02 83/02/02 403689A 403,689A 403686A 403,686A 338A 338A 497894 SUFK 83/02/02 403689A 403686A 339 339 497872 SUFK 83/02/02 83/02/02 737391 403,689A 772871 403,686A 339A 339A 497872 SUFK 83/02/02 737391 772871 33A 33A 403682 SUFK 79/01/02 739670 747438 33B 33B 403682 SUFK 79/01/02 739670 747438 341 341 497873 SUFK 83/02/07 83/02/07 495112 403,689A 58553A 481,387A 341A 341A 497873 SUFK 83/02/07 495112 58553A 343 343 497874 SUFK 83/02/08 83/02/08 495112 403,689A 58553A 472,133A 343A 343A 497874 SUFK 83/02/08 495112 58553A 348 348 497875 SUFK 83/02/09 83/02/09 737391 403,689A 772871 472,135A 348A 348A 497875 SUFK 83/02/09 737391 772871 348B 348B 497875 SUFK 83/02/09 737391 772871 356 356 49787602 SUFK83/02/14 83/02/14 737391 403,689A 772871 472,136A 356A 356A 49787602 SUFK83/02/14 737391 772871 3SGB 356B 49787602 SUFK83/02/14 737391 772871 357 357 497877 SUFK 83/02/14 83/02/14 737391 403,689A 772871 472,136A 357A 3S7A 497877 SUFK 83/02/14 737391 772871 358 358 497902 SUFK 83/02/15 83/02/15 403689A 403,689A 390798A 390,798A 361 361 497878 SUFK 83/02/16 83/02/16 307047 403,689A _334452 481,388A 361A 361A 497878 SUFK 83/02/16 307047 334452 365 365 497905 SUFK 83/02/19 83/02/19 403689A 403,689A 390793A 390,793A 365A 366 497905 497906 SUFK 83/02/19 83/02/19 403689A 403,689A 390793A 390,793A 367 367 497879 SUFK 83/02/21 83/02/21 737391 403,689A 772871 472,117A 367A 367A 497879 SUFK 83/02/21 737391 772871

# - 89 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

369 369 497880 SUFK 83/02/20 83/02/20 737391 403,689A 772871 403, 681A 369A 369A 497880 SUFK 83/02/20 737391 772871 37 37 814032 765457RAMB 80/12/21 80/12/21 737391 737391 733817 733817 373A 373 497882 SUFK 83/02/24 83/02/24 498711A 403,689AN207045F 368,190A 373B 373B 497882 564032SUFK 83/02/24 83/01/28 498711A 498,711AN207045F N207045F 377 377 564033 SUFK 83/02/03 83/02/03 498711A 498,711AN304274F N304274F 400 400 499324 SUFK 83/02/06 83/02/06 462670A 462,670A 328263A 328,263A 400A 400 564037SUFK 83/02/06 83/02/13 462670A 498,711A 328263A N304269F 401 401 499325SUFK 83/02/06 83/02/06 462670A 462,670A 328263A 328,263A 401A 401A SUFK 83/02/06 462670A 328263A 402 402 499326 SUFK 83/02/08 83/02/08 462670A 462,670A 328265A 328,265A d02A 402A 499326 SUFK 83/02/08 462670A 328265A 4J3 403 499327 SUFK 83/02/08 83/02/08 462670A 462,670A 328265A 328,265A 403A 403A SUFK 83/02/08 462670A 328265A 403B 403B SUFK 83/02/08 462670A 328265A 406 406 499329 SUFK 83/02/10 83/02/10 462670A 462,670A 328260A 328,260A 406A 406A 499329 SUFK 83/02/10 462670A 328260A 406B 406B 499329 SUFK 83/02/10 462670A 328260A 407 407 499330 SUFK 83/02/11 83/02/11 462670A 462,670A 299711A 299,711A 407A 407A 499330 SUFK 83/02/11 462670A 299711A 407B 407B 499330 SUFK 83/02/11 462670A 299711A 408 408 499331 SUFK 83/02/11 83/02/11 462670A 462,670A 299711A 299,711A 411 411 499334 SUFK 83/02/13 83/02/13 462670A 462,670A 323315A 323,315A 411C 411C 499334 SUFK 83/02/13 462670A 323315A 412 412 499335 SUFK 83/02/14 83/02/14 462670A 462,670A 324800A 324,800A 412A 412A 499335 SUFK 83/02/14 462670A 324800A 412C 412C 499335 SUFK 83/02/14 462670A 324800A 413 413 499336 SUFK 83/02/14 83/02/14 462670A 462,670A 324800A 324,800A 413b 413B 499336 SUFK 83/02/14 462670A 324800A ,114 414 499337 SUFK 83/02/14 83/02/14 462670A 462,670A 324800A 324,800A 414A 414A 499337 SUFK 83/02/14 462670A 324800A 415 415 465921 SUFK 76/03/05 76/03/00 462670A N78672M 328270A N168307F 415A 415 465921 499346SUFK 76/03/05 83/02/16 462670A 462,670A 328270A 328,270A 415B 415B 465921 SUFK 76/03/05 462670A 328270A 417 417 499338 SUFK 83/02/18 83/02/18 462670A 462,670A 340661A 340,661A 417B 417B 499338 SUFK 83/02/18 462670A 340661A 419 419 499339 SUFK 83/02/19 83/02/19 462670A 462,670A 299714A 299,714A 419A 419A 499339 SUFK 83/02/19 462670A 299714A 419B 419B 499339 SUFK 83/02/19 462670A 299714A 420 420 499340 SUFK 83/02/19 83/02/19 462670A 462,670A 299714A 299,714A 420B 420B 499340 SUFK 83/02/19 462670A 299714A 423 423 499341 SUFK 83/02/21 83/02/21 462670A 462,670A 323316A 323,316A 423A 423A 499341 SUFK 83/02/21 462670A 323316A 423B 423B 499341 SUFK 83/02/21 462670A 323316A 424 424 499351 SUFK 83/02/21 83/02/21 737391 462,670A -772871 323,316A 424B 424B 499351 SUFK 83/02/21 737391 772871 425 425 499342 SUFK 83/02/23 83/02/23 462670A 462,670A 499713A 299,713A 425A 425A 499342 SUFK 83/02/23 462670A 499713A 425B 425B 499342 SUFK 83/02/23 462670A 499713A 426 426 499343 SUFK 83/02/23 83/02/23 462670A 462,670A 299713A 299,713A

# - 90 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

426A 426A 499343 SUFK 83/02/23 462670A 299713A 426B 426B 499343 SUFK 83/02/23 462670A 299713A 427 427 499352 SUFK 83/02/23 83/02/23 737391 462,670A 772871 299,713A 427A 427A 499352 SUFK 83/02/23 737391 772871 428 428 499344 SUFK 83/02/26 83/02/26 462670A 462,670A 313022A 313,022A 428A 428A SUFK 83/02/26 462670A 313022A 429 429 499345 SUFK 83/02/26 83/02/26 462670A 462,670A 313022A 313,022A 429A 429A 499345 SUFK 83/02/26 462670A 313022A 447 447 805174 820831RAMB 82/12/11 83/10/13 693009 786553 733817 777131 47 47 416411 777131 SUFKRAMB 81/02/12 81/02/12 403689 737391 38460B 749170 47A 47A 416411 403684SUFK 81/02/12 79/01/00 403689 403,689A 384608 384,608A 47B 47 41G411 472153 SUFK 81/02/12 81/03/25 403689 403,689A 384608 390,799A 55 55 777133 SUFK 81/03/03 92/01/00 737391 862707 754548 857191 57 57 777135 SUFKRAMB 81/02/08 81/02/08 762553 762553 754551 754551 58R2 58R2 492874 SUFK 82/02/18 82/02/18 478084A 478,084A 321439A 321,439A 625M 625M 477181 SUFK 82/03/04 82/03/04 462668A 462,668A 428332A 428,332A 625MA 625MA 477181 SUFK 82/03/04 462668A 428332A 625MB 625MB SUFK 82/03/04 462668A 428332A 629M 629M 477183 SUFK 82/03/05 82/03/05 468217A 468,217A 400954A 400,954A 695A 695 568192 388192 SUFK 77/04/14 77/04/00 338379A 338,379A 355378A 355,378A 721 721 384596 SUFK 77/04/15 77/04/00 343012 343,012A 263774 263,774A 721A 721A 384596 SUFK 77/04/15 343012 263774 721B 721B 384596 SUFK 77/04/15 343012 263774 7802 7802 388171 SUFK 78/03/28 78/03/28 326006 326,006A 323668 323,668A 7802A 7802A 388171 SUFK 78/03/28 326006 323668 7802B 7802B 388171 SUFK 78/03/28 326006 323668 80142 80142 808282 RAMB 82/10/16 762338 299714 80142A80142A808282 RAMB 82/10/16 762338 299714 805299 805299 805299 RAMB 83/03/11 737391 772871 81-11A81-11 5830011A 810011RAMB 81/04/06 81/02/28 737391 737391 772871 772867 81-146 81-146 SUFK 82/09/10 403689 472166 82 100 82 100 820010 SUFK 82/01/08 82/01/08 403689 403689 539529 539S29 82 100A82 100A820100 SUFK 82/03/21 403689 442949 82 101 82 101 820101 SUFK 82/03/22 82/03/22 403689 403689 442950 442950 82 101A82 101A820101 SUFK 82/03/22 403689 442950 82 102 82 102 820102 SUFK 82/03/22 82/03/22 403689 403689 442950 442950 82 102A82 102A820102 SUFK 82/03/22 403689 442950 82 102B82 102B820102 SUFK 82/03/22 403689 442950 82 105 82 105 820105 SUFK 82/03/24 82/03/24 403689 403689 442953 442953 82 105A82 105A820105 SUFK 82/03/24 403689 442953 82 106 82 106 820106 SUFK 82/03/24 82/03/24 403689 403689 442953 442953 82 106A82 106A820106 SUFK 82/03/24 403689 442953 82 119 62 119 820119 SUFK 82/04/24 82/04/24 403689 403689 403680 403680 82 119A82 119A820119 SUFK 82/04/24 403689 403680 82 13 82 13 820013 R-AMB 82/12/08 82/12/08 762553 762553 772875 772875 82 133 82 133 820133 SUFK 82/09/24 82/09/04 403689 403689 521115 S21115 82 133A82 133A820133 SUFK 82/09/24 403689 521115 82 134 82 134 820134 SUFK 82/09/04 82/09/04 403689 403689 521115 521115 82 134A82 134A820134 SUFK 82/09/04 403689 521115 82 135 82 135 820135 SUFK 82/09/04 82/09/04 403689 403689 521374 521374

# - 91 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

82 135A82 135A820135 SUFK 82/09/04 403689 521374 82 135882 135B820135 SUFK 82/09/04 403689 521374 82 136 82 136 820136 SUFK 82/09/04 82/09/04 403689 403689 521374 521374 82 136A82 136A820136 SUFK 82/09/04 403689 521374 82 136B82 136B820136 SUFK 82/09/04 403689 521374 82 139 82 139 820139 SUFK 82/09/08 82/09/08 403689 403689 539528 539528 82 13A82 13A820013 RAMB 82/12/08 762553 7728?5 82 13B82 13B820013 RAMB 82/12/08 762553 772875 82 14 82 14 820014 RAMB 82/03/19 82/03/19 762553 762553 772893 772893 82 140 82 140 820140 SUFK 82/09/08 82/09/08 403689 403689 539528 539528 82 140A82 140A820140 SUFK 82/09/08 403689 539528 82 140B82 140B820140 SUFK 82/09/08 403689 539528 82 146 82 14G820146 SUFK 82/09/10 82/09/10 403689 403689 472166 472166 82 146A82 146A820146 SUFK 82/09/10 403689 472166 82 147 82 147 820147 SUFK 82/09/10 82/09/10 403689 403689 472166 472166 82 147A82 147A820147 SUFK 82/09/10 403689 472166 82 147B82 147B820147 SUFK 82/09/10 403689 472166 82 14A82 14A820014 RAMB 82/03/19 762553 772893 82 150 82 150 820150 SUFK 82/09/13 82/09/13 403689 403689 472137 472137 82 150A82 150A820150 SUFK 82/09/13 403689 472137 82 151 82 151 820151 SUFK 82/09/13 82/09/13 403689 403689 472137 472137 82 151A82 151A820151 SUFK 82/09/13 403689 472137 82 152 82 152 820152 SUFK 82/09/13 82/09/13 403689 403689 298939 298939 82 152A82 152A820152 SUFK 82/09/13 403689 298939 82 152B82 152B820152 SUFK 82/09/13 403689 298939 82 153 82 153 820153 SUFK 82/09/13 82/09/13 403689 403689 299711 299711 82 153A82 153A820153 SUFK 82/09/13 403689 299711 82 153B82 153B820153 SUFK 82/09/13 403689 299711 82 154 82 154 820154 SUFK 82/09/13 82/09/13 403689 403689 299711 299711 82 154A82 154A820154 SUFK 82/09/13 403689 299711 82 155 82 155 820155 SUFK 82/09/13 82/09/14 403689 403689 299712 299712 82 155A82 155A820155 SUFK 82/09/13 403689 299712 82 156 82 156 820156 SUFK 82/09/17 82/09/17 403689 403689 299713 299713 82 156A82 156A820156 SUFK 82/09/17 403689 299713 82 157 82 157 820157 SUFK 82/09/17 82/09/17 403689 403689 299714 299714 82 157A82 157A820157 SUFK 82/09/17 403689 299714 82 157B82 157B820157 SUFK 82/09/17 403689 299714 82 158 82 158 820158 SUFK 82/09/17 82/09/17 403689 403689 306825 306825 82 158A82 158A820158 SUFK 82/09/17 403689 306825 82 159 82 159 820159 SUFK 82/09/17 82/09/17 403689 403689 306825 306825 82 159A82 159A820159 SUFK 82/09/17 403689 306825 82 159B82 159B820159 SUFK 82/09/17 403689 306825 82 173 82 173 820173 SUFK 82/10/OG 82/10/06 403689 403689 328270 328270 82 173A82 173A820173 SUFK 82/10/06 403689 328270 82 174 82 174 820174 SUFK 82/10/09 82/10/09 403689 403689 340661 340661 82 174A82 174A820174 SUFK 82/10/09 403689 340661 82 175 82 175 820175 SUFK 82/10/10 82/10/10 403689 403689 341122 341122 82 175A82 175A820175 SUFK 82/10/10 403689 341122 82 176 82 176 820176 SUFK 82/10/10 82/10/10 403689 403689 341122 341122 82 176A82 176A820176 SUFK 82/10/10 403689 341122

# - 92 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

82 177 82 177 820177 SUFK 82/10/13 82/10/13 403689 403689 341123 341123 82 177A82 177A820177 SUFK 82/10/13 403689 341123 82 177B82 177B820177 SUFK 82/10/13 403689 341123 82 178 82 178 820178 SUFK 82/10/13 82/10/13 403689 403689 341123 341123 82 178A82 178A820178 SUFK 82/10/13 403689 341123 82 179 82 179 820179 SUFK 82/10/13 82/10/13 403689 403689 348710 348710 82 179A82 179A820179 SUFK 82/10/13 403689 348710 82 180 82 180 820180 SUFK 82/10/13 82/10/13 403689 403689 348710 348710 82 180A82 180A820180 SUFK 82/10/13 403689 348710 82 180B82 180B820180 SUFK 82/10/13 403689 348710 82 182 82 182 820182 SUFK 82/10/14 82/10/14 403G89 403689 368190 368190 82 182A82 182A820182 SUFK 82/10/14 403689 368190 82 183 82 183 820183 SUFK 82/10/14 82/10/14 403689 403689 384596 384596 82 183A82 183A820183 SUFK 82/10/14 403689 384596 82 183B82 183B820183 SUFK 82/10/14 403689 384596 82 184 82 184 820184 SUFK 82/10/14 82/10/14 403689 403689 384596 384596 82 184A82 184A820184 SUFK 82/10/14 403689 384596 82 185 82 185 820185 SUFK 82/10/15 82/10/15 403689 403689 384611 384611 82 185A82 185A820185 SUFK 82/10/15 403689 384611 82 185B82 185B820185 SUFK 82/10/15 403689 384611 82 186 82 186 820186 SUFK 82/10/15 82/10/15 403689 403689 384611 384611 82 186A82 186A820186 SUFK 82/10/15 403689 384611 82 187 82 187 820187 SUFK 82/10/18 82/10/18 403689 403689 384613 384613 82 187A82 187A820187 SUFK 82/10/18 403689 384613 82 188 82 188 820188 SUFK 82/10/19 82/10/19 403689 403689 390793 390793 82 188A82 188A820188 SUFK 82/10/19 403689 390793 82 189 82 189 820189 SUFK 82/10/21 82/10/21 403689 403689 390798 390798 82 189A82 189A820189 SUFK 82/10/21 403689 390798 82 19 82 19 820019 RAMB 82/03/16 82/03/16 762553 762553 772856 772856 82 190 82 190 820190 SUFK 82/10/24 82/10/24 403689 403689 390799 390799 82 190A82 190A820190 SUFK 82/10/24 403689 390799 82 191 82 191 820191 SUFK 82/10/27 82/10/27 403689 403689 390800 390800 82 191A82 191A820191 SUFK 82/10/27 403689 390800 82 192 82 192 820192 SUFK 82/10/27 82/10/27 403689 403689 390800 390800 82 192A82 192A820192 SUFK 82/10/27 403689 390800 82 193 82 193 820193 SUFK 82/10/27 82/10/27 403689 403689 427209 427209 82 193A82 193A820193 SUFK 82/10/27 403689 427209 82 194 82 194 820194 SUFK 82/10/27 82/10/27 403689 403689 427209 427209 82 194A82 194A820194 SUFK 82/10/27 403689 427209 82 194B82 194B820194 SUFK 82/10/27 403689 427209 82 195 82 195 820195 SUFK 82/10/26 82/10/26 403689 403689 427210 427210 82 195A82 195A820195 SUFK 82/10/26 403689 427210 82 196 82 196 820196 SUFK 82/10/26 82/10/26 403689 403689 427210 427210 82 196A82 196A820196 SUFK 82/10/26 403689 427210 82 197 82 197 820197 SUFK 82/10/28 82/10/28 403689 403689 427211 427211 82 197A82 197A820197 SUFK 82/10/28 403689 427211 82 197B82 197B820197 SUFK 82/10/28 403689 427211 82 198 82 198 820198 SUFK 82/10/28 82/10/28 403689 403689 427211 427211 82 198A82 198A820198 SUFK 82/10/28 403689 427211 82 199 82 199 820199 SUFK 82/10/29 82/10/29 403689 403689 427212 427212

# - 93 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

82 199A82 199A820199 SUFK 82/10/29 403689 427212 82 19A82 19 820019 RAMB 82/03/16 82/03/16 762553 762553 772856 772856 82 19B82 19B820019 RAMB 82/03/16 762553 772856 82 19C82 19C820019 RAMB 82/03/16 762553 772856 82 2 82 2 820002 RAMB 82/04/10 82/04/10 737391 762553 772871 772871 82 20 82 20 820020 RAMB 82/03/16 82/03/16 762553 762553 772856 772856 82 200 82 200 820200 SUFK 82/10/29 82/10/29 403689 403689 427212 427212 82 200A82 200A820200 SUFK 82/10/29 403689 427212 82 201 82 201 820201 SUFK 82/10/29 82/10/30 403689 403689 427213 427213 82 201A82 201A820201 SUFK 82/10/29 403689 427213 82 202 82 202 820202 SUFK 82/10/29 82/10/30 403689 403689 427213 427213 82 202A82 202A820202 SUFK 82/10/29 403689 427213 82 202B82 202B820202 SUFK 82/10/29 403689 427213 82 203 82 203 820203 SUFK 82/10/29 82/10/31 403689 403689 427214 427214 82 203A82 203A820203 SUFK 82/10/29 403689 427214 82 204 82 204 820204 SUFK 82/11/06 82/11/06 403689 403689 427215 427215 82 204A82 204A820204 SUFK 82/11/06 403689 427215 82 205 82 205 820205 SUFK 82/11/08 82/11/08 403689 403689 427216 427216 82 205A82 205A820205 SUFK 82/11/08 403689 427216 82 206 82 206 820206 SUFK 82/11/08 82/11/08 403689 403689 427216 427216 82 206A82 206A820206 SUFK 82/11/08 403689 427216 82 207 82 207 820207 SUFK 82/11/10 82/11/10 403689 403689 427217 427217 82 207A82 207A820207 SUFK 82/11/10 403689 427217 82 208 82 208 820208 SUFK 82/11/10 82/11/10 403689 403689 427217 427217 82 208A82 208A820208 SUFK 82/11/10 403689 427217 82 209 82 209 820209 SUFK 82/11/10 82/11/11 403689 403689 442949 442949 82 209A82 209A820209 SUFK 82/11/10 403689 442949 82 20A82 20A820020 RAMB 82/03/16 762553 772856 82 21 82 21 820021 RAMB 82/03/26 82/03/26 762553 762553 772863 772863 82 210 82 210 820210 SUFK 82/11/10 82/11/11 403689 403689 442949 442949 82 210A82 210A820210 SUFK 82/11/10 403689 442949 82 211 82 211 820211 SUFK 82/11/11 82/11/11 403689 403689 442950 442950 82 211A82 211A820211 SUFK 82/11/11 403689 442950 82 212 82 212 820212 SUFK 82/11/17 82/11/17 403689 403689 442952 442952 82 212A82 212A820212 SUFK 82/11/17 403689 442952 82 212B82 212B820212 SUFK 82/11/17 403689 442952 82 213 82 213 820213 SUFK 82/11/18 82/11/18 403689 403689 442953 442953 82 213A82 213A820213 SUFK 82/11/18 403689 442953 82 214 82 214 820214 SUFK 82/11/18 82/11/18 403689 403689 442953 442953 82 214A82 214A820214 SUFK 82/11/18 403689 4429S3 82 215 82 215 820215 SUFK 82/11/20 82/11/20 403689 403689 442954 442954 82 215A82 215A820215 SUFK 82/11/20 403689 442954 82 216 82 216 820216 SUFK 82/11/20 82/11/20 403689 403689 442954 442954 82 216A82 216A820216 SUFK 82/11/20 403689 442954 82 216B82 216B820216 SUFK 82/11/20 403689 442954 82 217 82 217 820217 SUFK 82/11/24 82/11/24 403689 403689 442955 442955 82 217A82 217A820217 SUFK 82/11/24 403689 442955 82 218 82 218 820218 SUFK 82/11/24 82/11/24 403689 403689 442955 4429SS 82 218A82 218A820218 SUFK 82/11/24 403689 442955 82 219 82 219 820219 SUFK 82/11/24 82/11/24 403689 403689 44295S 44295S

# - 94 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

82 219A82 219A820219 SUFK 82/11/24 403689 442955 82 21A82 21A820021 RAMS 82/03/26 762553 772863 82 21B82 21B820021 RAMS 82/03/26 762553 772863 82 22 82 22 820022 RAMS 82/03/26 82/03/26 762553 762553 772863 82 220 82 220 820220 SUFK 82/10/30 82/10/30 403689 403689448302 448302 82 220A82 220A820220 SUFK 82/10/30 403689 448302 82 220B82 220B820220 SUFK 82/10/30 403689 448302 82 221 82 221 820221 SUFK 82/10/30 82/10/30 403689 403689 448297 448297 82 221A82 221A820221 SUFK 82/10/30 403689 448297 82 222 82 222 820222 SUFK 82/10/30 82/10/30 403689 403689 448297 448297 82 222A82 222A820222 SUFK 82/10/30 403689 448297 82 222B82 222B820222 SUFK 82/10/30 403689 448297 82 223 82 223 820223 SUFK 82/10/30 82/12/13 403689 403689 441247 444124 82 223A82 223A820223 SUFK 82/10/30 403689 441247 82 224 82 224 820224 SUFK 82/12/13 82/12/13 403689 403689 441247 444124 82 224A82 224A820224 SUFK 82/12/13 403689 441247 82 225 82 225 820225 SUFK 82/10/18 82/10/18 403689 403689 403674 403674 82 225A82 225A820225 SUFK 82/10/18 403689 403674 82 226 82 226 820226 SUFK 82/10/18 82/12/15 403689 403689 403676 403676 82 226A82 226A820226 SUFK 82/10/18 403689 403676 82 227 82 227 820227 SUFK 82/11/13 82/11/13 403689 403689 403679 403679 82 227A82 227A820227 SUFK 82/11/13 403689 403679 82 228 82 228 820228 SUFK 82/11/13 82/11/13 403689 403689 403679 403679 82 228A82 228A820228 SUFK 82/11/13 403689 403679 82 229 82 229 820229 SUFK 82/11/18 82/11/18 403689 403689 403680 403680 82 229A82 229A820229 SUFK 82/11/18 403689 403680 82 22A82 22A820022 RAMS 82/03/26 762553 772863 82 230 82 230 820230 SUFK 82/12/14 82/12/14 403689 403689 403681 403681 82 230A82 230A820230 SUFK 82/12/14 403689 403681 82 230B82 230B820230 SUFK 82/12/14 403689 403681 82 231 82 231 820231 SUFK 82/12/08 82/12/08 403689 403689 403683 403683 82 231A82 231A820231 SUFK 82/12/08 403689 403683 82 232 82 232 820232 SUFK 82/12/08 82/12/08 403689 403689 403683 403683 82 232A82 232A820232 SUFK 82/12/08 403689 403683 82 233 82 233 820233 SUFK 82/10/18 82/10/18 403689 403689 403684 403684 82 233A82 233A820233 SUFK 82/10/18 403689 403684 82 234 82 234 820234 SUFK 82/10/18 82/10/18 403689 403689 403684 403684 82 234A82 234A820234 SUFK 82/10/18 403689 403684 82 24 82 24 820024 RAMS 82/02/18 82/02/18 762553 762553 774672 774672 82 24A82 24A820024 RAMS 82/02/18 762553 774672 82 24B 82 24B 820024 RAMS 82/02/18 762553 774672 82 25 82 25 820025 RAMS 82/10/08 82/10/08 762553 762S53 772858 7728SB 82 25A82 25A820025 RAMS 82/10/08 762553 772858 82 25B 82 25B 820025 RAMS 82/10/08 762553 772858 82 26 82 26 820026 PAMB 82/10/08 82/10/08 737391 762553 772871772858 82 26A82 26A820026 RAMS 82/10/08 737391 772871 82 26B 82 26B 820026 RAMS 82/10/08 737391 772871 82 27 82 27 820027 RAMS 82/10/08 82/10/08 737391 762553 772871 772858 82 27A82 27A820027 RAMS 82/10/08 737391 772871 82 27B 82 27B 820027 RAMS 82/10/08 737391 772871

# - 95 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

82 28 82 28 820028 PAMB 82/10/24 82/10/24 737391 762553 772871 772859 82 28A82 28A820028 PAME 82/10/24 737391 772871 82 29 82 29 820029 PAMB 82/10/24 82/10/24 737391 762553 772871 772859 82 2A 82 2 820002 PAMB 82/04/10 82/04/10 737391 762553 772871 772871 82 3 82 3 820003 RAMB 82/04/18 82/04/18 737391 762553 772871 772857 82 30 82 30 820030 RAMB 82/11/18 82/11/18 737391 762553 772871 772872 82 30A82 30A820030 RAMB 82/11/18 737391 772871 82 31 82 31 820031 RAMB 82/11/18 82/11/18 737391 762553 772871 772872 82 31A82 31A820031 RAMB 82/11/18 737391 772871 82 32 82 32 820032 RAMB 82/11/30 82/11/30 403689 762553 306827 772861 82 32A82 32A820032 PAMB 82/11/30 403689 306827 82 32B82 32B820032 PAMB 82/11/30 403689 306827 82 35 82 35 820035 RAMB 82/11/03 82/11/03 737391 762553 772871 772865 82 35 82 35 820035 SUFK 82/02/17 82/02/17 737391 403689 772871 323315 82 35A82 35A820035 SUFK 82/02/17 737391 772871 82 36 82 36 820036 SUFK 82/02/17 82/02/17 737391 403689 772871 323315 82 36A82 36 820036 SUFK RAMB 82/02/17 82/02/17 737391 403689 772871 323315 82 37 82 37 820037 PAMB 82/10/23 82/10/23 737391 762553 772871 772869 82 37A82 37A820037 RAMB 82/10/23 737391 772871 82 38 82 38 820038 SUFK 82/02/17 82/02/17 737391 403689 772871 323316 82 38A82 38 820038 SUFK RAMB 82/02/17 82/02/17 737391 403689 772871 323316 82 39 82 39 820039 RAMB 82/10/18 82/10/18 737391 762553 772871 772873 82 39A82 39A820039 RAMB 82/10/18 737391 772871 82 3A 82 3A 820003 RAME 82/04/18 737391 772871 82 4 82 4 820004 RAMB 82/04/18 82/04/18 737391 762553 772871 772857 82 40 82 40 820040 SUFK 82/02/19 82/02/19 737391 403689 772871 323319 82 40A82 40 820040 SUFK 82/02/19 82/02/19 737391 403689 772871 323319 82 41 82 41 820041 RAMB 82/11/26 82/11/26 737391 762553 772871 774673 82 41A82 41A820041 RAMB 82/11/26 737391 772871 82 42 82 42 820042 SUFK 82/02/24 82/02/24 737391 403689 772871 323320 82 42A82 42 820042 SUFK RAMB 82/02/24 82/02/24 737391 403689 772871 323320 82 42B82 42B820042 SUFK 82/02/24 737391 772871 82 43 82 43 820043 RAMB 82/10/24 82/10/24 737391 762553 772871 777129 82 43A82 43A820043 RAMB 82/10/24 737391 772871 82 44 82 44 820044 SUFK 82/02/24 82/02/24 737391 403689 772871 324800 82 44A82 44 820044 SUFK RAMB 82/02/24 82/02/24 737391 403689 772871 324800 82 45 82 45 820045 RAMB 82/10/24 82/10/24 737391 762553 772871 777129 82 45A82 45 820045 RAMB SUFK 82/10/24 82/10/24 737391 762553 772871 777129 82 46 82 46 820046 SUFK 82/03/03 82/03/03 737391 403689 772871 328263 82 46A82 46A820046 SUFK 82/03/03 737391 772871 82 47 82 47 820047 RAMB 82/11/18 82/11/18 737391 762553 772871 772860 82 47A82 47A820047 RAMB 82/11/18 737391 772871 82 48 82 48 820048 SUFK 82/03/08 82/03/08 737391 403689 772871 328265 82 48A82 48A820048 SUFK 82/03/08 737391 772871 82 49 82 49 820049 RAMB 82/11/23 82/11/23 737391 762553 772871 772887 82 49A82 49 820049 PAMB SUFK 82/11/23 82/11/23 737391 762553 772871 772887 82 5 82 5 820005 RAMB 82/04/18 82/04/18 737391 762553 772871 772857 82 55 82 55 820055 SUFK 82/03/19 82/03/19 737391 403689 772871 341123 82 55A82 55A820055 SUFK 82/03/19 737391 772871 82 55B82 55B820055 SUFK 82/03/19 739171

# - 96 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

82 56 82 56 820056 SUFK 82/03/19 82/03/19 737391 403689 772871 341123 82 56A82 56A820056 SUFK 82/03/19 737391 772871 82 6 82 6 820006 RAMB 82/03/02 82/03/02 737391 762553 772871 772862 82 63 82 63 820063 SUFK 82/03/24 82/03/24 737391 403689 772871 465921 82 63A82-63 820063 792313 SUFK RAMB 82/03/24 82/01/07 737391 762553 772871 754548 82 64 82 64 820064 SUFK 82/03/24 82/03/24 737391 403689 772871 465921 82 64A82 64A820064 SUFK 82/03/24 737391 772871 82 6A 8-2-6 820006 797317RAMB 82/03/02 82/03/06 737391 738461 772871 759282 82 7 82 7 820007 RAMB 82/03/02 82/03/02 737391 762553 772871 772862 82 7A 8-2-7 820007 797318RAMB 82/03/02 82/03/10 737391 764299 772871 767315 82 8 82 8 820008 RAMB 82/03/14 82/03/14 737391 762553 772871 772866 92 81 82 81 820081 SUFK 82/03/20 82/03/20 737391 403689 772871 390800 82 81A82-81 820081 792327 SUFK RAMB 82/03/20 82/02/10 737391 762553 772871 774676 82 81B 82 81B 820081 SUFK 82/03/20 737391 772871 82 8A 82 8A 820008 RAMB 82/03/14 737391 772871 82 8B 82 8B 820008 RAMB 82/03/14 737391 772871 82 9 82 9 820009 RAMB 82/03/14 82/03/14 737391 762553 772871 772866 82 97 82 97 820097 SUFK 82/03/16 82/03/16 737391 403689 772871 427217 82 97A82-97 820097 792337 SUFK 82/03/16 82/02/00 737391 739670 772871 774699 82 97B 82 97B 820097 SUFK 82/03/16 737391 772871 82 99 82 99 820099 SUFK 82/03/16 82/03/16 737391 403689 772871 427217 82 99A82 99A820099 SUFK 82/03/16 737391 772871 82 9A 82 9A 820009 RAMB 82/03/14 737391 772871 82+213 82+213 SUFK 82/11/18 403689 442953 82+213A82+213A SUFK 82/11/18 403689 442953 82-10 82-10 792341 SUFK RAMB 82/03/18 82/02/00 762553 739670 772867 774667 82-10 8210 S830010820010RAMB 82/04/06 82/03/18 762553 762553 772867 772867 82-101 82-101 SUFK 82/03/22 403689 442950 82-102 82-102 SUFK 82/03/22 403689 442950 82-102A82-102A SUFK 82/03/22 403689 442950 82-105 82-105 566032 SUFK 82/03/24 403689 442953 82-10SA82-105A566032 SUFK 82/03/24 403689 442953 82-106 82-106 SUFK 82/03/24 403689 442953 82-IOA82 10 820010 SUFK 82/03/18 82/01/08 762553 403689 772867 539529 82-10B 82-10B SUFK 82/03/18 762553 772867 82-10C 82-IOC SUFK 82/03/18 762553 772867 82-11 82 11 S830011820011RAMB 82/04/06 82/03/18 403689 762553 476329 772867 82-119 82-119 SUFK 82/04/24 403689 403680 82-119A82-119A SUFK 82/04/24 403689 403680 82-11A82 11 S830011820011RAMB SUFK 82/04/06 82/01/11 403689 403689 476329 476329 82-12 82 12 820012 SUFK RAMB 82/12/08 82/12/08 7625S3 762553 772875 772875 82-12A82 12 820012 SUFK 82/12/08 82/01/11 762553 403689 772875 476329 82-13 82 13 566002 820013 SUFK 82/12/08 82/01/16 762553 403689 772875 476325 82-133 82-133 SUFK 82/09/04 403689 S21115 82-133A82-133A SUFK 82/09/04 403689 521115 82-133B82-133B SUFK 82/09/04 403689 S21115 82-134 82-134 SUFK 82/09/04 403689 S21115 82-134A82-134A SUFK 82/09/04 403689 521115 82-135 82-135 SUFK 82/09/04 403689 521374 82-135A82-135A SUFK 82/09/04 403689 521374

# - 97 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

82-139 82-139 8213900 SUFK 82/09/08 403689 539528 82-139A82-139A8213900 SUFK 82/09/08 403689 539528 82-14 82 14 821400 820014SUFK 82/03/19 82/01/16 762553 403689 772893 476325 82-140 82-140 SUFK 82/09/08 403689 539528 82-140A82-140A SUFK 82/09/08 403689 539528 82-14A82-14A821400 SUFK 82/03/19 762553 772893 82-150 82-150 SUFK 82/03/19 403689 472137 82-150A82-150A SUFK 82/09/13 403689 298939 82-152 82-152 SUFK 82/09/13 403689 298939 82-152A82-152A SUFK 82/09/13 403689 298939 82-153 82-153 SUFK 82/09/13 403689 299711 92-153A82-153A SUFK 82/09/13 403689 299711 82-155 82-155 SUFK 82/09/14 403689 299712 82-155A82-155A SUFK 82/09/14 403689 299712 82-156 82-156 566164 SUFK 82/09/17 403689 299713 82-156A82-156A566164 SUFK 82/09/17 403689 299713 82-157 82-157 SUFK 82/09/18 403689 299714 82-157A82-157A SUFK 82/09/18 403689 299714 82-158 82-158 566166 SUFK 82/09/17 403689 306825 82-158A82-158A566166 SUFK 82/09/17 403689 306825 82-159 82-159 566159 SUFK 82/09/17 403689 306825 82-159A82-159A566159 SUFK 82/09/17 403689 306825 82-159B82-159B566159 SUFK 82/09/17 403689 306825 82-173 82-173 566157 SUFK 82/10/06 403689 658570 d82-173A 82-173A566157 SUFK82/10/06 403689 658570 82-175 82-175 2905185A SUFK82/10/10 403689 341122 82-175A82-175A2905185A SUFK82/10/10 403689 341122 82-176 82-176 SUFK 82/10/10 403689 341122 82-176A82-176A SUFK 82/10/10 403689 341122 82-177 82-177 566167 SUFK 82/10/13 403689 341123 82-177A82-177A566167 SUFK 82/10/13 403689 341123 82-179 82-179 566218 SUFK 82/10/13 403689 348710 82-179A82-179A566218 SUFK 82/10/13 403689 348710 82-180 82-180 SUFK 82/10/13 403689 348710 82-182 82-182 SUFK 82/10/14 403689 368190 82-182A82-182A SUFK 82/10/14 403689 368190 82-183 82-183 SUFK 82/10/14 403689 384596 82-184 82-184 SUFK 82/10/14 403689 384596 82-184A82-184A SUFK 82/10/14 403689 384596 82-185 82-185 SUFK 82/10/1S 403689 384611 82-185A82-185A SUFK 82/10/15 403689 384611 82-187 82-187 SUFK 82/10/18 403689 384613 82-187A82-187A SUFK 82/10/18 403689 384613 82-188 82-188 SUFK 82/10/19 403689 390793 82-188A82-188A SUFK 82/10/19 403689 390793 82-189 82-189 8218900 SUFK 82/10/21 403689 390798 82-189A82-189A8218900 SUFK 82/10/21 403689 390798 82-191 82-191 566025 SUFK 82/10/27 403689 390800 82-191A82-191A566025 SUFK 82/10/27 403689 390800 82-191B82-191B566025 SUFK 82/10/27 403689 390800

# - 98 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

82-192 82-192 8219200 SUFK 82/10/27 403689 390800 82-192A82-192A8219200 SUFK 82/10/27 403689 390800 82-194 82-194 566005 SUFK 82/10/27 403689 427209 82-194A82-194A566005 SUFK 82/10/27 403689 427209 82-195 82-19S SUFK 82/10/26 403689 427210 82-195A82-195A SUFK 82/10/26 403689 427210 82-196 82-196 8219600 SUFK 82/10/26 403689 427210 82-196A82-196A8219600 SUFK 82/10/26 403689 427210 82-197 82-197 SUFK 82/10/28 403689 427211 82-197A82-197A SUFK 82/10/28 403689 427211 82-198 82-198 SUFK 82/10/28 403689 427211 82-20 82-20 566067 SUFK 82/03/16 762S53 772856 82--20182-201 SUFK 82/10/30 403689 427213 82-201A82-201A SUFK 82/10/30 403689 427213 82-202 82-202 SUFK 82/10/30 403689 427213 82-202A82-202A SUFK 82/10/30 403689 427213 82-202B82-202B SUFK 82/10/30 403689 427213 82-203 82-203 SUFK 82/10/31 403689 427214 82-203A82-203A SUFK 82/10/31 403689 427214 82-205 82-205 SUFK 82/11/08 403689 427216 82-205A82-205A SUFK 82/11/08 403689 427216 82-206 82-206 SUFK 82/11/08 403689 427216 82-206A82-206A SUFK 82/11/08 403689 427216 82-207 82-207 SUFK 82/11/10 403689 427217 82-207A82-207A SUFK 82/11/10 403689 427217 82-208 82-208 SUFK 82/11/10 403689 427217 82-208A82-208A SUFK 82/11/10 403689 427217 82-208B82-208B SUFK 82/11/10 403689 427217 82--20982-209 SUFK 82/11/11 403689 442949 82-209A82-209A SUFK 82/11/11 403689 442949 82-21 82-21 566065 SUFK 82/10/29 403689 427212 82-210 82-210 SUFK 82/11/11 403689 442949 82-210A82-210A SUFK 82/11/11 403689 442949 82-211 82-211 SUFK 82/11/11 403689 442950 82-211A82-211A SUFK 82/11/11 403689 442950 82-214 82-214 566069 SUFK 82/11/18 403689 442953 82-214A82-214A566069 SUFK 82/11/18 403689 442953 82-215 82-215 SUFK 82/11/20 403689 442954 82-215A82-215A SUFK 82/11/20 403689 442954 82-217 82-217 SUFK 82/11/24 403689 442955 82-217A82-217A SUFK 82/11/24 403689 442955 82-218 82-218 SUFK 82/11/24 403689 442955 82-218A82-218A SUFK 82/11/24 403689 442955 82-219 82-219 SUFK 82/11/24 403689 442955 82-219A82-219A SUFK 82/11/24 403689 44295S 82-22 82-22 566025 SUFK 82/03/26 762553 772863 82-220 82-220 566054 SUFK 82/10/30 403689 448302 82-220A82-220A SUFK 82/10/30 403689 448302 82-221 82-221 SUFK 82/10/30 403689 448297 82-221A82-221A SUFK 82/10/30 403689 448297

# - 99 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

82-221B82-221B SUFK 82/10/30 403689 448297 82-222 82-222 SUFK 82/10/30 403689 448297 82-222A82-222A SUFK 82/10/30 403689 448297 82-223 82-223 SUFK 82/12/13 403689 444124 82-223A82-223A SUFK 82/12/13 403689 444124 82-224 82-224 S820224 RAMB 82/12/13 403689 444124 82-224B82-224BS820224 RAMB 82/12/13 403689 444124 82-226 82-226 S820226 RAMB 82/12/15 403689 403676 82-226B82-226BS820226 RAMB 82/12/15 403689 403676 82-227 82-227 S820227 RAMB 82/11/13 403689 403679 82-227A82-227AS820227 RAMB 82/11/13 403689 403679 82-227B82-227BS820227 RAMB 82/11/13 403689 403679 82-228 82-228 S820228 RAMB 82/11/13 403689 403679 82-228B82-228BS820228 RAMB 82/11/13 403689 403679 82-230 82-230 S820230 RAMB 82/12/14 403689 403681 82-23ON82-23ONS820230 RAMB 82/12/14 403689 403681 82-231 82-231 S820231 RAMB 82/12/08 403689 403683 82-231B82-231BS820231 RAMB 82/12/08 403689 403683 82-233 82-233 S820233 RAMB 82/10/18 403689 403684 82-233A82-233AS820233 RAMB 82/10/18 403689 403684 82-234 82-234 S830234 RAMB 82/10/18 403689 503684 82-234B82-234BS820234 RAMB 82/10/18 403689 503684 82-25 82-25 SUFK 82/10/08 762553 772858 82-25A82-25A SUFK 82/10/08 762553 772858 82-27 82-27 SUFK 82/10/08 762553 772858 82-27A82-27A SUFK 82/10/08 762553 772858 82-27B 82-27B SUFK 82/10/08 762553 772858 82-28 82-28 SUFK 82/10/24 762553 772859 82-28A82-28A SUFK 82/10/24 762553 772859 d2-29 82-29 566163 SUFK 82/10/24 762553 772859 82-3 82-3 772871 SUFK 82/04/18 762553 772857 82-30 82-30 566162 SUFK 82/11/18 762553 772872 82-30A82-30A566162 SUFK 82/11/18 762553 772872 82-32 82-32 566156 SUFK 82/11/30 762553 772861 82-32A82 32 566156 820032 SUFK 82/11/30 82/02/14 762553 403689 772861 306827 82-33 82 33 820033 RAMB 82/11/30 82/11/30 762553 762553 772861 772861 82-33A82 33 820033 RAMB SUFK 82/11/30 82/11/30 762553 762553 772861 772861 82-33B 82-33B 820033 RAMB 82/11/30 762553 772861 82-37 82 37 820037 SUFK 82/10/23 82/02/17 762553 403689 772869 323316 82-37A82-37A SUFK 82/10/23 762553 772869 82-38 82-38 566169 SUFK 82/02/17 403689 323316 82-38A82-38A566169 SUFK 82/02/17 403689 323316 82-39 82 39 814048 820039 SUFK 82/02/19 82/02/19 403689 403689 323319 323319 82-39A82-39A814048 SUFK 82/02/19 403689 323319 82-4 82-4 772872 SUFK RAMB 82/04/18 80/03/18 762553 738467 772857 749442 82-40 82-40 SUFK 82/02/19 403689 323319 82-40A82-40A SUFK 82/02/19 403689 323319 82-41 82 41 288712 820041 SUFK 82/02/24 82/02/24 403689 403689 323320 323320 82-41A82-41A288712 SUFK 82/02/24 403689 323320 82-42 82-42 566160 SUFK 82/02/24 403689 323320

# - 100 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

82-42A82-42A566160 SUFK 82/02/24 403689 323320 82-43 82 43 566159 820043 SUFK 82/02/24 82/02/24 403689 403689 324800 324800 82-43A82-43A566159 SUFK 82/02/24 403689 324800 82-44 82-44 566155 SUFK 82/02/24 403689 324800 82-44A82-44A566155 SUFK 82/02/24 403689 324800 82-45 82-45 SUFK 82/10/24 762553 777129 82-45A82-45A SUFK 82/10/24 762553 777129 82-46 82 46 288712A820046 SUFK RAMS 82/11/18 82/11/18 765223 7625S3 772860 772860 82-46A82-46A288712A SUFK 82/11/18 765223 772860 82-46B 82-46B 288712A SUFK 82/11/18 765223 772860 82-47 82 47 820047 SUFK 82/11/18 82/03/03 765223 403689 772860 328263 82-47A82-47A SUFK 82/11/18 765223 772860 82-48 82 48 824800 820048 SUFK 82/11/23 82/03/08 765223 403689 772887 328265 82-48A82-48A824800 SUFK 82/11/23 765223 772887 82-5 8-25 772873 SUFK RAMS 82/04/18 80/03/10 765223 761519 772857 749464 82-55 82-55 825500 SUFK 82/03/19 403689 341123 82-55A82-55A825500 SUFK 82/03/19 403689 341123 82-56 82-56 SUFK 82/03/19 403689 341123 82-56A82-56A SUFK 82/03/19 403689 341123 82-6 82-6 SUFK 82/03/02 762553 772862 d82-6A82-6A SUFK 82/03/02 762553 772862 82-8 82-8 SUFK 82/03/14 762553 772866 82-82 81-82 792310 RAMS 82/10/10 81/10/00 737391 762553 772871 749170 82-82A82-82A792310 RAMS 82/10/10 737391 772871 82-853 82-853 573587 SUFK 82/04/09 82/04/09 572890A 572,890A 573340A 573,3401 82-8A 82-BA SUFK 82/03/14 762553 772866 82-9 82-9 SUFK 82/03/14 762553 772866 82-99 82-99 829900 SUFK 82/03/16 403689 427217 82-99A82-99A829900 SUFK 82/03/16 403689 427217 d2-9A 82-9A SUFK 82/03/14 762553 772866 8234 82 34 566161 820034 SUFK 82/11/03 82/02/14 762553 403689 772865 313022 8234A 82 34 566161 820034 SUFK RAMS 82/11/03 82/11/03 762553 762553 772865 772865 83 1 83 1 830001 RAMS 83/05/08 83/05/08 737391 786553 772871 772871 83 10 83 10 830010 SUFK 83/04/06 83/04/06 737391 462670A 772871 287289 83 10A83 10A830010 SUFK 83/04/06 737391 772871 83 10B 83 10B 830010 SUFK 83/04/06 737391 772871 83 11 83 11 830011 RAMS 83/02/21 83/02/21 737391 786553 772871 772863 83 11A83 11 830011 RAMS SUFK 83/02/21 83/02/21 737391 786553 772871 772863 83 12 83 12 830012 RAMS 83/02/21 83/02/21 737391 786553 772871 772863 83 127 83 127 830127 SUFK 83/03/18 83/03/18 403689A 403669 810093 810093 83 127A83 127A830127 SUFK 83/03/18 403689A 810093 83 128 83 128 830128 SUFK 83/03/16 83/03/16 403689A 403689 810050 810050 83 128A83 128A830128 SUFK 83/03/16 403689A 8100SO 83 129 83 129 830129 SUFK 83/03/16 83/03/16 403689A 403689 810050 810050 83 129A83 129A830129 SUFK 83/03/16 403689A 810050 83 12A83 12A830012 RAMS 83/02/21 737391 772871 83 13 83 13 830013 RAMS 83/03/19 83/03/19 737391 786553 772871 774680 83 130 83 130 830130 SUFK 83/03/16 83/03/16 403689A 403689 810149 810149 83 130A83 130A830130 SUFK 83/03/16 403689A 810149 83 131 83 131 830131 SUFK 83/03/16 83/03/16 403689A 403689 810148 810048

# - 101 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

83 131A83 131A830131 SUFK 83/03/16 403689A 810148 83 132 83 133 830133 SUFK 83/03/27 83/03/27 403689A 403689 810053 810053 83 134 83 134 830134 SUFK 83/03/27 83/03/27 403689A 403689 810053 810053 83 134A83 134A830134 SUFK 83/03/27 403689A 810053 83 135 83 135 830135 SUFK 83/03/27 83/03/27 403689A 403689 810051 810051 83 135A83 135A830135 SUFK 83/03/27 403689A 810051 83 136 83 136 830136 SUFK 83/03/24 83/03/24 403689A 403689 810032 810032 83 136A83 136A830136 SUFK 83/03/24 403689A 810032 83 136B83 136B830136 SUFK 83/03/24 403689A 810032 83 137 83 137 830137 SUFK 83/03/21 83/03/21 403689A 403689 810030 810030 83 137A83 137A830137 SUFK 83/03/21 403689A 810030 83 138 83 138 830138 SUFK 83/03/16 83/03/16 403689A 403689 810029 810029 83 138A83 138A830138 SUFK 83/03/16 403689A 810029 83 139 83 139 830139 SUFK 83/03/16 83/03/16 403689A 403689 810029 810029 83 139A83 139A830139 SUFK 83/03/16 403689A 810029 83 13A83 13A830013 RAMB 83/03/19 737391 772871 83 13B83 13B830013 RAMB 83/03/19 737391 772871 83 14 83 14 830014 SUFK 83/03/19 737391 772871 83 140 83 140 830140 SUFK 83/03/16 83/03/16 403689A 403689 810025 810025 83 140A83 140A830140 SUFK 83/03/16 403689A 810025 83 141 83 141 830141 SUFK 83/03/11 83/03/11 403689A 403689 810024 810024 83 141A83 141A830141 SUFK 83/03/11 403689A 810024 83 142 83 142 830142 SUFK 83/03/11 83/03/11 403689A 403689 810024 810024 83 142A83 142A830142 SUFK 83/03/11 403689A 810024 83 143 83 143 830143 840143 SUFK 83/02/11 83/02/11 403689A 403689 810022 810022 83 143A83 143 830143 840143 SUFK 83/02/11 83/02/11 403689A 403689 810022 810022 83 144 83 144 830144 SUFK 83/02/11 403689A 810022 83 144A83 144A830144 SUFK 83/02/11 403689A 810022 83 145 83 145 830145 SUFK 83/02/11 83/02/11 403689A 403689 810021 810021 83 145A83 145A830145 SUFK 83/02/11 403689A 810021 83 146 83 146 83014G SUFK 83/02/OG 83/02/06 403689A 403689 810020 810020 83 146A83 146A830146 SUFK 83/02/06 403689 810020 83 147 83 147 830147 SUFK 83/02/06 83/02/06 403689A 403689 810020 810020 83 147A83 147A830147 SUFK 83/02/06 403689 810020 83 148 83 148 830148 SUFK 83/05/19 83/05/19 403689 403689 810019 810019 83 148A83 148A830148 SUFK 83/05/19 403689 810019 83 149 83 149 830149 SUFK 83/05/19 83/05/19 403689 403689 810017 810017 83 149A83 149A830149 SUFK 83/05/19 403689 810017 83 14A83 14A830014 SUFK 83/03/19 737391 772871 83 15 83 15 830015 SUFK 83/04/08 83/04/08 737391 462670A 772871 526024 83 150 83 150 830150 SUFK 83/05/19 83/05/19 403689 403689 810016 810016 83 150A83 150A830150 SUFK 83/05/19 403689 810016 83 151 83 151 830151 SUFK 83/01/21 83/01/21 403689 403689 810012 810012 83 151A83 151A830151 SUFK 83/01/21 403689 810012 83 152 83 152 8301S2 SUFK 83/05/21 83/05/21 403689 403689 810011 810011 83 152A83 152A830152 SUFK 83/05/21 403689 810011 83 153 83 153 830153 SUFK 83/05/21 83/01/26 403689 403689 810009 810009 83 154 83 154 830154 SUFK 83/01/26 83/01/26 403689 403689 810009 810009 83 154A83 154A830154 SUFK 83/01/26 403689 810009 83 155 83 155 830155 SUFK 83/01/03 83/01/03 403689 403689 810008 810008

# - 102 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

83 155A83 155A830155 SUFK 83/01/03 403689 810008 83 156 83 156 830156 SUFK 83/01/05 83/01/05 403689 403689 810007 810007 83 156A83 156A830156 SUFK 83/01/05 403689 810007 83 157 83 157 830157 SUFK 83/01/05 83/01/05 403689 403689 810007 810007 83 157A83 157A830157 SUFK 83/01/05 403689 810007 83 158 83 158 830158 SUFK 83/01/04 83/01/04 403689 403689 810006 810006 83 158A83 158A830158 SUFK 83/01/04 403689 810006 83 159 83 159 830159 SUFK 83/01/07 83/01/07 403689 403689 810005 810005 83 159A83 159A830159 SUFK 83/01/07 403689 810005 83 15A83 15A830015 SUFK 83/04/08 737391 772871 83 16 83 16 830016 RAMB 83/03/29 83/03/29 737391 786553 772871 772893 83 160 83 160 830160 SUFK 83/01/07 83/01/07 403689 403689 810005 810005 83 161 83 161 830161 SUFK 83/03/08 83/03/08 403689 403689 810070 810070 83 162 83 162 830162 SUFK 83/03/08 83/03/08 403689 403689 810070 810070 83 163 83 163 830163 SUFK 83/03/08 83/01/08 403689 403689 810069 810069 83 163A83 163A830163 SUFK 83/03/08 403689 810069 83 164 83 164 830164 SUFK 83/01/08 83/01/08 403689 403689 810069 810069 83 164A83 164A830164 SUFK 83/01/08 403689 810069 83 165 83 165 830165 SUFK 83/03/19 83/03/19 403689 403689 810068 810068 83 165A83 165A830165 SUFK 83/03/19 403689 810068 83 166 83 166 830166 SUFK 83/02/06 83/02/06 403689 403689 810067 810067 83 166A83 166A830166 SUFK 83/02/06 403689 810067 83 167 83 167 830167 SUFK 83/03/19 83/03/19 403689 403689 810065 810065 83 167A83 167A830167 SUFK 83/03/19 403689 810065 83 168 83 168 830168 SUFK 83/03/22 83/03/22 403689 403689 810064 810064 83 168A83 1G8A830168 SUFK 83/03/22 403689 810064 83 169 83 169 830169 SUFK 83/03/22 83/03/22 403689 403689 810064 810064 83 169A83 169A830169 SUFK 83/03/22 403689 811064 83 17 83 17 830017 RAMB 83/03/29 83/03/29 737391 786553 772871 772893 83 170 83 170 830170 SUFK 83/03/22 403689 810063 83 170A83 170 830170 SUFK 83/03/22 83/03/22 403689 403689 810063 810063 83 172 83 172 830172 SUFK 83/01/26 83/01/26 403689 403689 810061 810061 83 173 83 173 830173 SUFK 83/01/26 83/01/26 403689 403689 810060 810060 83 173A83 173A830173 SUFK 83/01/26 403689 810060 83 174 83 174 830174 SUFK 83/01/31 83/01/31 403689 403689 810059 810OS9 83 174A83 174A830174 SUFK 83/01/31 403689 810059 83 175 83 175 830175 SUFK 83/01/30 83/01/30 403689 403689 810045 810045 83 175A83 175A830175 SUFK 83/01/30 403689 810045 83 176 83 176 830176 SUFK 83/02/10 83/02/10 403689 403689 810045 810045 83 176A83 176A830176 SUFK 83/02/10 403689 810045 83 177 83 177 830177 SUFK 83/02/10 83/02/10 403689 403689 810045 810045 83 177A83 177A830177 SUFK 83/02/10 403689 81004S 83 178 83 178 830178 SUFK 83/02/13 83/02/13 403689 403689 810044 810044 83 178A83 178A830178 SUFK 83/02/13 403689 810044 83 178B83 178B830178 SUFK 83/02/13 403689 810044 83 179 83 179 830179 SUFK 83/02/19 83/02/19 403689 403689 810042 810042 83 179A83 179A830179 SUFK 83/02/19 403689 810042 83 17A83 17A830017 RAMB 83/03/29 737391 772871 83 18 83 18 830018 RAMB 83/02/13 83/02/13 737391 786553 772871 772856 83 180 83 180 830180 SUFK 83/03/09 403689 810041

# - 103 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

83 180A83 180 830180 SUFK 83/03/09 83/03/09 403689 403689 810041 810041 83 181 83 181 830181 SUFK 83/03/09 83/03/11 403689 403689 810039 810039 83 181A83 181A830181 SUFK 83/03/09 403689 810039 83 181A83 181A830181 SUFK 83/03/09 403689 810039 83 182 83 182 830182 SUFK 83/03/11 403689 810039 83 183 83 183 830183 SUFK 83/03/14 83/03/14 403689 403689 810038 810038 83 183A83 183A830183 SUFK 83/03/14 403689 810038 83 184 83 184 830184 SUFK 83/03/18 83/03/18 403689 403689 810037 810037 83 184A83 184A830184 SUFK 83/03/18 403689 810037 83 185 83 185 83018S SUFK 83/03/18 83/03/18 403689 403689 810036 810036 83 185A83 185A830185 SUFK 83/03/18 403689 810036 83 186 83 186 830186 SUFK 83/03/22 403689 810035 83 186A83 186 831086 830186SUFK 83/03/22 83/03/22 403689 403689 810035 810035 83 187 83 187 830187 SUFK 83/03/22 403689 810035 83 187A83 187 830187 SUFK 83/03/22 83/03/22 403689 403689 810035 810035 83 188 83 188 830188 SUFK 83/03/26 403689 810034 83 188A83 188 830188 SUFK 83/03/26 83/03/26 403689 403689 810034 810034 83 189 83 189 830189 SUFK 83/03/28 403689 810033 83 189A83 189 830198 SUFK 83/03/28 83/01/11 403689 403689 810033 810074 83 18A83 18A830018 RAMB 83/02/13 737391 772871 83 19 83 19 830019 SUFK 83/04/10 83/04/10 737391 462670A 772871 539529 83 190 83 190 830190 SUFK 83/03/30 403689 810089 83 191 83 191 830191 SUFK 83/03/30 403689 810089 83 192 83 192 830192 SUFK 83/04/03 83/04/03 403689 403689 810085 810085 83 193 83 193 830193 SUFK 83/04/08 403689 810084 83 194 83 194 830194 SUFK 83/04/11 403689 810083 83 194A83 194 830194 SUFK 83/04/11 83/04/11 403689 403689 810083 810083 83 195 83 195 830195 SUFK 83/04/16 403689 810082 83 196 83 196 830196 SUFK 83/04/16 83/04/16 403689 403689 810082 810082 83 197 83 197 830197 SUFK 83/01/06 403689 810075 83 198 83 198 830198 SUFK 83/01/11 83/01/11 403689 403689 810074 810074 83 199 83 199 830199 SUFK 83/01/16 403689 810073 83 199A83 199A830199 SUFK 83/01/16 403689 810073 83 IA 83 1A 830001 RAMB 83/05/08 737391 772871 83 2 83 2 830002 RAMB 83/05/08 83/05/08 737391 786553 772871 772871 83 20 83 20 830020 RAMB 83/02/19 83/02/19 737391 786553 772871 772867 83 201 83 201 830201 SUFK 83/01/20 83/01/20 737391 403689 772871 810072 83 202 83 202 830202 SUFK 83/01/23 83/01/23 737391 403689 772871 810071 83 203 83 203 830203 SUFK 83/02/03 83/02/03 737391 403689 772871 810057 83 205 83 205 830205 SUFK 83/01/21 83/01/21 737391 403689 772871 810056 83 207 83 207 830207 SUFK 83/01/30 83/01/30 737391 403689 772871 8100S4 83 207A83 207A830207 SUFK 83/01/30 737391 772871 83 20A83 20A830020 RAMB 83/02/19 737391 772871 83 21 83 21 830021 PAME 83/02/19 83/02/19 737391 786553 772871 772867 83 22 83 22 830022 RAMB 83/02/19 83/02/19 737391 786553 772871 772867 83 23 83 23 830023 SUFK 83/03/23 83/03/23 737391 462670A 772871 384606 83 24 83 24 830024 SUFK 83/04/01 83/04/01 737391 462670A 772871 465921 83 24A83 24A830024 SUFK 83/04/01 737391 772871 83 26 83 26 830026 SUFK 83/03/03 83/03/03 737391 462670A 772871 323319 83 26A83 26A830026 SUFK 83/03/03 737391 772871

# - 104 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

83 2A 83 2A 830002 RAMB 83/05/08 737391 772871 83 3 83 3 830003 R-AMB 83/03/18 83/03/18 737391 786553 772871 772857 83 32 83 32 830032 SUFK 83/03/18 83/03/18 737391 462670A 772871 306827 83 32A83 32A830032 SUFK 83/03/18 737391 772871 83 3A 83 3A 830003 RAMB 83/03/18 737391 772871 83 4 83 4 830004 RAMB 83/03/18 83/03/18 737391 786553 772871 772857 83 42 83 42 830042 SUFK 83/05/01 83/05/01 737391 462670A 772871 368185 83 42A83 42A830042 SUFK 83/05/01 737391 772871 83 44 83 44 830044 SUFK 83/04/26 83/04/26 737391 462670A 772871 368192 83 44A83 44A830044 SUFK 83/04/26 737391 772871 83 46 83 46 830046 RAMB 83/03/03 83/03/03 737391 786553 772871 810001 83 47 83 47 830047 RAMB 83/02/16 83/02/16 737391 786553 772871 810002 83 47A83 47A830047 RAMB 83/02/16 737391 772871 83 48 83 48 830048 RAMB 83/02/16 83/02/16 737391 786553 772871 810002 83 48A83 48A830048 RAMB 83/02/16 737391 772871 83 49 83 49 830049 RAMB 83/02/21 83/02/21 737391 786553 772871 810016 83 49A83 49A830049 RAMB 83/02/21 737391 772871 83 4A 83 4A 830004 RAMB 83/03/18 737391 772871 83 4A 83 4 830044 SUFK 83/04/26 83/04/26 737391 462670A 772871 368192 83 4B 83 4B 830004 RAMB 83/03/18 737391 772871 83 5 83 5 830005 RAMB 83/03/18 83/03/18 737391 786553 772871 772857 83 50 83 50 830050 RAMB 83/02/26 83/02/26 737391 786553 772871 810017 83 50A83 50A830050 RAMB 83/02/26 737391 772871 83 51 83 51 830051 SUFK 83/05/01 83/05/01 737391 462670A 772871 388170 83 51A83 51A830051 SUFK 83/05/01 737391 772871 83 52 83 52 830052 RAMB 83/02/18 83/02/18 737391 786553 772871 810021 83 54 83 54 830054 RAMB 83/03/10 83/03/10 737391 786553 772871 810022 83 54A83 54 830054 RAMB SUFK 83/03/10 83/03/10 737391 786553 772871 810022 83 56 83 56 786553 830056RAMB 83/03/21 83/03/21 737391 786553 772871 810023 83 56AD-626 786553 RAMB 83/03/21 81/02/00 737391 760683 772871 7S2933 83 58 83 58 830058 RAMB 83/01/26 83/01/26 737391 786553 772871 810014 83 58A83 58A830058 RAMB 83/01/26 737391 772871 83 5A 83 5 830005 RAMB SUFK 83/03/18 83/03/18 737391 786553 772871 772857 83 6 83 6 830006 RAMB 83/03/16 83/03/16 737391 786553 772871 772862 83 61 83 61 830061 PAMB 83/02/13 83/02/13 737391 786553 772871 810005 83 61A83 61 830061 RAMB SUFK 83/02/13 83/02/13 737391 786553 772871 81000S 83 63 83 63 830063 RAMB 83/02/19 83/02/19 737391 786553 772871 810008 83 63A83 63 830063 RAMB SUFK 83/02/19 83/02/19 737391 786553 772871 810008 83 65 83 65 830065 RAMB 83/02/20 83/02/20 737391 786553 772871 810009 83 67 83 67 830067 RAMB 83/02/16 83/02/16 737391 786553 772871 810010 83 67A83 67 830067 RAMB SUFK 83/02/16 83/02/16 737391 786553 772871 810010 83 69 83 69 830069 RAMB 83/01/15 83/01/15 737391 786553 772871 810025 83 69A83 69 830069 RAMB SUFK 83/01/15 83/01/15 737391 786553 772871 810025 83 6A 83 6A 830006 RAMB 83/03/16 737391 772871 83 7 63 7 830007 RAMB 83/03/16 83/03/16 737391 786553 772871 772862 83 70 83 70 830070 RAMB 83/01/15 83/01/15 737391 786553 772871 810025 83 70A83 70 830070 RAMB SUFK 83/01/15 83/01/15 737391 786553 772871 810025 83 73 83 73 830073 RAMB 83/02/11 83/02/11 737391 786553 772871 810013 83 73A83 73 830073 RAMB SUFK 83/02/11 83/02/11 737391 786553 772871 810013 83 74 83 74 830074 RAMB 83/02/19 83/02/19 737391 786553 772871 8100is

# - 105 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

83 74A83 74 830074 RAMB 83/02/19 83/02/19 737391 786553 772871 810015 83 75 83 75 830075 RAMB 83/03/04 83/03/04 737391 786553 772871 810018 83 75A83 75 830075 RAMB SUFK 83/03/04 83/03/04 737391 786553 772871 810018 83 76 83 76 814006 RAMB 83/02/13 84/01/10 737391 786553 772871 777133 83 76A489 814006 RAMB 83/02/13 84/01/10 737391 786553 772871 777133 83 77 83 77 830077 RAMB 83/02/13 83/02/13 737391 786553 772871 810006 83 77A83 77 830077 RAMB SUFK 83/02/13 83/02/13 737391 786553 772871 810006 83 7A 83 7A 830007 RAMB 83/03/16 737391 772871 83 8 83 8 830008 RAME 83/03/19 83/02/19 737391 786553 772871 772866 83 8A 83 8A 830008 RAMB 83/03/19 737391 772871 83 9 83 9 830009 RAMB 83/03/19 83/02/19 737391 786553 772871 772866 83 9A 83 9A 830009 RAMB 83/03/19 737391 772871 83-089 83-089 805186 SUFK RAMB 83/01/01 83/01/28 737391 787883 772871 778115 83-1 83-1 R830001830001RAMB 83/05/08 462670A 476329 83-1 83 1 S830001 SUFK 83/03/13 83/03/13 462670A 462670A 476329 476329 83-10 83 10 R830010830010RAMB 83/02/19 83/02/19 786553 786553 772866 772866 83-10B 83-10BR830010 RAMB 83/02/19 786553 772866 83-11 83-11 R830011 RAMB 83/02/21 786553 772863 83-11A83-11AR830011 RAMB 83/02/19 786553 772863 83-11B 83-11BR830011 PAMB 83/02/21 786553 772863 83-127 83-127 S830127 RAMB 83/03/18 403689 810093 83-127A83-127AS830127 RAMB 83/03/18 403689 810093 83-128 83-128 S830128 RAMB 83/03/16 403689 810050 83-128A83-128AS830128 RAMB 83/03/16 403689 810050 83-129 83-129 S830129 RAMB 83/03/16 403689 810050 83-129A83-129AS830129 RAMB 83/03/16 403G89 810050 83-13 83-13 R830013 RAMB 83/03/19 786553 774680 83-130 83-130 S830130 RAMB 83/03/16 403689 810149 83-130B83-130BS830130 RAMB 83/03/16 403689 810149 83-131 83-131 S830131 RAMB 83/03/16 403689 810048 83-131A83-131AS830131 RAMB 83/03/16 403689 810048 83-131B83-131BS830131 RAMB 83/03/16 403689 810048 83-132 83 132 S830132830132RAMB SUFK 83/03/30 83/03/30 403689 403689 810047 810047 83-132B83-132BS830132 RAMB 83/03/30 403689 810047 83-134 83-134 S830134 RAMB 83/02/27 403689 810053 83-134B83-134BS830134 RAMB 83/02/27 403689 810053 83-135 83-135 S830135 RAMB 83/03/27 403689 810051 83-135B83-135BS830135 PAMB 83/03/27 403689 810051 83-136 83-136 S830136 RAMB 83/03/24 403689 810032 83-136B83-136BS830136 RAMB 83/03/24 403689 810032 83-137 83-137 S830137 RAMB 83/03/21 403689 810030 83-137A83-137AS830137 RAMB 83/03/21 403689 810030 83-137B83-137BS830137 RAMB 83/03/21 403689 810030 83-138 83-138 S830138 RAMB 83/03/16 403689 810029 83-138B83-138BS830138 RAMB 83/03/16 403689 810029 83-139 83-139 S830139 RAMB 83/03/16 403689 810029 83-139A83-139AS830139 RAMB 83/03/16 403689 810029 83-139B83-139BS830139 RAMB 83/03/16 403689 810029 83-13A83-13AR830013 RAMB 83/03/19 786553 774680 83-13B 83-13BR830013 RAMB 83/03/19 786553 774680

# - 106 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

83-14 83 14 R830014830014RAMB 83/03/19 83/03/19 786553 786553 774680 774680 83-140 83-140 S830140 RAMS 83/03/16 403689 810025 83-140A83-140AS830140 RAMB 83/03/16 403689 810025 83-140B83-140BS830140 RAMS 83/03/16 403689 810025 83-141 83-141S830141 RAMB 83/03/11 403689 810024 83-141B83-141BS830141 RAMS 83/03/11 403689 810024 83-142 83-142S830142 RAMS 83/03/11 403689 810024 83-142A83-142AS830142 RAMS 83/03/11 403689 810024 83-143 83-143 S830143 RAMS 83/02/11 403689 810022 83-143B83-143BS830143 RAMS 83/02/11 403689 810022 83-144 83-144S830144 RAMS 83/02/11 403689 810022 83-144A83-144AS830144 RAMS 83/02/11 403689 810022 83-146 83-146S830146 RAMS 83/02/06 403689 810020 83-146A83-146AS830146 RAMB 83/02/06 403689 810020 83-147 83-147S830147 RAMB 83/02/06 403689 810020 83-147A83-147AS830147 RAMB 83/02/06 403689 810020 83-148 83-148S830148 RAMS 83/05/19 403689 810019 83-148A83-148AS830148 RAMB 83/05/19 403689 810019 83-14A83-14AR830014 RAMS 83/03/19 786553 774680 83-14B83-14BR830014 RAMS 83/03/19 786553 774680 83-15 83 15 R830015830015RAMS 83/04/30 83/04/30 786553 786553 774703 774703 83-151 83-151S830151 RAMS 83/01/21 403689 810012 83-151A83-151AS830151 RAMS 83/01/21 403689 810012 83-153 83-153 S830153 RAMS 83/01/26 403689 810009 83-153A83-153AS830153 RAMB 83/01/26 403689 810009 83-lS4 83-154S830154 RAMS 83/01/26 403689 810009 83-155 83-15SS830155 RAMS 83/01/03 403689 810008 83-155A83-15SAS830155 RAMS 83/01/03 403689 810008 83-156 83-156S830156 RLAMB 83/01/05 403689 810007 83-156A83-156AS830156 RAMS 83/01/05 403689 810007 83-159 83-159 S830159 RAMS 83/01/07 403689 810005 83-159A83-159AS830159 RAMB 83/01/07 403689 810005 83-15A83-15AR830015 RAMB 83/04/30 786553 774703 83-15B83-15BR830015 RAMS 83/04/30 786553 774703 83-16 83 16 R830016830016RAMS SUFK 83/03/29 83/04/08 786553 462670A 772893 526024 83-160 83-160 S830160 RAMS 83/01/07 403689 810005 83-160A83-160AS830140 RAMB 83/01/07 403689 810005 83-161 83-161S830161 RAMS 83/03/08 403689 810070 83-161A83-161AS830161 RAMS 83/03/08 403689 810070 83-161B83-161BS830161 RAMS 83/03/08 403689 810070 83-162 83-162S830162 RAMS 83/03/08 403689 810070 83-162A83-162AS830162 RAMS 83/03/08 403689 810070 83-165 83-165S830165 RAMS 83/03/19 403689 810068 83-165B83-165BS83016S RLAMB 83/03/19 403689 810068 83-166 83-166S830166 RAMS 83/02/06 403689 810067 83-166B83-166BS830166 RAMS 83/02/06 403689 810067 83-167 83-167S830167 RAMS 83/03/19 403689 810065 83-167A83-167AS830167 RAMS 83/03/19 403689 810065 83-167B83-167BS830167 RAMS 83/03/19 403689 810065 83-168B83-168BS830168 RAMB 83/03/22 788482 774741

# - 107 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

83-169 83-169 S830169 RAMB 83/03/22 403689 810064 83-169B83-169BS830169 RAMB 83/03/22 403689 810064 83-16A83-16AR830016 PAMB 83/03/29 786553 772893 83-16B83-16BR830016 RAMB 83/03/29 786553 772893 83-17 83-17 R830017 RAMB 83/03/29 786553 772893 83-171 83 171S830171830171RAMB SUFK 83/01/26 83/01/26 403689 403689 810061 810061 83-171B83-171BS830171 RAMB 83/01/26 403689 810061 83-172 83-172 S830172 RAME 83/01/26 403689 810061 83-172A83-172AS830172 RAMB 83/01/26 403689 810061 83-173 83-173 S830173 RAME 83/01/26 403689 810060 83-173B83-173BS830173 RAMB 83/01/26 403689 810060 93-174 83-174 S830174 RAMB 83/01/31 403689 810059 83-174B83-174BS830174 RAMB 83/01/31 403689 810059 83-178 83-178 S830178 RAMB 83/02/13 403689 810044 83-178B83-178BS830178 RAMB 83/02/13 403689 810044 83-17A83-17AR830017 RAMB 83/03/29 786553 772893 83-17N83-17NR830017 RAME 83/03/29 786553 772893 83-17NA83-17NAR830017 RAMB 83/03/29 786553 772893 83-18 83-18 830018 RAMB 83/02/13 786553 772856 83-181 83-181 S830181 RAMB 83/03/11 403689 810039 83-181A83-181AS830181 RAMB 83/03/11 403689 810039 83-181B83-181BS830181 RAMB 83/03/11 403689 810039 d83-18283 182 S830182830182RAMB SUFK 83/03/11 83/03/11 403689 403689 810039 810039 83-182A83-182AS830182 RAME 83/03/11 403689 810039 83-184 83-184 S830184 RAMB 83/03/18 403689 810037 83-184A83-184AS830184 RAMB 83/03/18 403689 810037 83-186 83-186 S830186 RAMB 83/03/22 403689 810035 83-186A83-186AS830186 RAMB 83/03/22 403689 81003S 83-187 83-187 S830187 RAMB 83/03/22 403689 810035 83-187A83-187AS830187 RAMB 83/03/22 403689 810035 83-188 83-188 S830188 RAMB 83/03/26 403689 810034 83-188A83-188AS830188 RAMB 83/03/26 403689 810034 83-18A83-18A830018 RAMB 83/02/13 786553 772856 83-190 83 190 S830190830190RAMB SUFK 83/03/30 83/03/30 403689 403689 810089 810089 83-190A83-190AS830190 RAMB 83/03/30 403689 810089 83-191 83 191 S830191830191RAMB SUFK 83/03/30 83/03/30 403689 403689 810089 810089 83-193 83 193 S83093 830193RAMB SUFK 83/04/08 83/04/08 403689 403689 810084 810084 83-193A83-193AS83093 RAMB 83/04/08 403689 810084 83-194 83-194 S830194 RAMB 83/01/11 403689 810083 83-194A83-194AS830194 RAMB 83/01/11 403689 810083 83-195 83 195 S830195830195RAMB SUFK 83/04/16 83/04/16 403689 403689 810082 810082 83-195A83-195AS830195 RAMB 83/04/16 403689 810082 83-197 83 197 S830197830197RAMB SUFK 83/01/06 83/01/06 403689 403689 810075 810075 83-199 83 199 S830199830199RAME SUFK 83/01/16 83/01/16 403689 403689 810073 810073 83-199A83-199AS830199 PAMB 83/01/16 403689 810073 83-1A 83-1A S830001 RAMB 83/03/13 462670A 476329 83-IB 83-1B S830001 RAMB 83/03/13 462670A 476329 83-2 83 2 S830002830002RAMB SUFK 83/03/16 83/03/16 462670A 462670A 476329 476329 83-20 83-20 R830020807931RAMB 83/02/19 83/03/19 786553 787207 772867 782702 83-201 83-201 S830201 RAMB 83/01/20 403689 810072

# - 108 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

83-201A83-201AS830201 RAMB 83/01/20 403689 810072 83-201B83-201BS830201 RAMS 83/01/20 403689 810072 83-202 83-202S830202 RAMB 83/01/23 403689 810071 83-202A83-202AS830202 RAMB 83/01/23 403689 810071 83-203 83-203 S830203 RAMS 83/02/03 403689 810057 83-203A83-203AS830203 RAMB 83/02/03 403689 810057 83-205 83-205S830205 RAMB 83/01/21 403689 810056 83-205A83-205AS830205 RAMB 83/01/21 403689 810056 83-207 83-207S830207 RAMB 83/01/30 403689 810054 83-207A83-207AS830207 RAMB 83/01/30 403689 810054 83-20A83-20AR830020 RAMB 83/02/19 786553 772867 83-21 83-21 R830021 RAMB 83/02/19 786553 772867 83-21A83-21AR830021 RAMB 83/02/19 786553 772867 83-24 83-24 S830024805498RAMB 83/04/01 83/01/06 462670A 788482 465921 793806 83-24A83 24 S830024830024RAMB 83/04/01 83/10/21 462670A 786553 465921 772872 83-24B83-24BS830024 R-AMB 83/04/01 462670A 465921 83-26 83 26 S830026830026RAMB 83/03/03 83/11/30 462670A 786553 323319 769218 83-26A83-26AS830026 RAMB 83/03/03 737391 772871 83-27 83 27 S830027 RAMB 83/03/08 83/11/16 462670A 786553 323320 772861 83-27A83 27 S830027 RAMB SUFK 83/03/08 83/11/16 4626701A 786553 323320 772861 83-2A 83-2A S830002 RAMB 83/03/16 462670A 476329 83-3 83 3 R830003830003RAMB SUFK 83/03/18 83/03/19 786553 462670A 772857 476325 83-32 83 32 S830032830032RAMB 83/03/18 83/11/17 462670A 786553 306827 772873 83-32A83-32AS830032 RAMB 83/03/18 462670A 306827 83-33 83 33 S830033830033RAMB 83/03/18 83/11/17 462670A 786553 306827 772873 83-33A83 33 S830033830033RAMB SUFK 83/03/18 83/03/18 462670A 462670A 306827 306827 83-3A 83-3A S830003 RAMB 83/03/18 786553 772857 83-4 83-4 S830004 RAMB 83/03/20 786553 472165 83-42 83 42 S830042830042RAMB 83/05/01 83/10/18 462670A 786553 368185 772887 63-42A83-42AS830042 RAMB 83/05/01 462670A 368185 83-43 83 43 S830043830043RAMB 83/05/01 83/10/18 462670A 786553 368185 772887 83-43A83 43 S830043830043RAMB SUFK 83/05/01 83/05/01 462670A 462670A 368185 368185 83-43B 83-43BS830043 RAMB 83/05/01 462670A 368185 83-44 83 44 S830044830044RAMB 83/04/26 83/11/12 462670A 786553 368192 777137 83-44A83-44AS830044 RAMS 83/04/26 462670A 368192 83-44B 83-44BS830044 RAMB 83/04/26 462670A 368192 83-46 83-46 R830046 RAMB 83/03/03 786553 810001 83-46A83-46AS830046 RAMB 83/03/03 786553 810001 83-47 83-47 R830047 RAMB 83/02/16 786553 810002 83-47A83-47AS830047 RAMB 83/02/16 786553 810002 83-4A 83-4A S830004 RAMB 83/03/18 786553 772857 83-50 83-50 R830050 RAMB 83/02/16 786553 810017 83-50A83-SOAS830050 R-AMB 83/02/16 786S53 810017 83-50B 83-SOBS830050 RAMB 83/02/16 78G553 810017 83-51 83-51 S830051 RAMB 83/05/01 462670A 388170 83-52A83-52AS830052A RAMB 83/05/01 693009 733817 83-56 83-56 R830056 RAMB 83/03/21 786553 810023 83-56A83-56AR830056 RAMS 83/03/21 786553 810023 83-56B 83-56BR830056 RAMS 83/03/21 786553 810023 83-57 83 57 R830057830057RAMS 83/03/21 83/03/21 462670A 786553 521115 810023

# - 109 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

83-57A83-57AR830057 RAMB 83/03/21 462670A 52111S 83-59 83 59 R830059830059RAMB 83/01/30 83/01/30 46270A 786553 521374 810003 83-59A83 59 R830059830059RAMB SUFK 83/01/30 83/10/21 46270A 462670A 521374 521374 83-59B83-59BR830059 RAMB 83/01/30 46270A 521374 83-6 83-6 R830006807917RAMB 83/03/16 83/03/16 786553 787204 772862 767311 83-63 83-63 R830063 RAMB 83/02/19 786553 810008 83-63A83-63AR830063 RAMB 83/02/19 786553 810008 83-65 83-65 R830065 RAMB 83/02/20 786553 810009 83-65A83-65AR830065 RAMB 83/02/20 786553 810009 83-65A83-65AR830065 RAMB 83/02/20 786553 810009 83-65B83-65BR830065 RAMB 83/02/20 786553 810009 83-66 83 66 R80066 830066RAMB 83/02/16 83/02/16 786553 786553 810010 810010 83-68 83 68 R830068830OG8RAMB 83/03/21 83/03/21 786553 786553 810011 810011 83-68A83-68AR830068 RAMB 83/03/21 786553 810011 83-69 83-69 R830069 RAMB 83/01/15 786553 810025 83-69A83-69AR830069 RAMB 83/01/15 7865S3 810025 83-6A 83-6A R830006 RAMB 83/03/16 786553 772862 83-6B 83-6B R830006 RAMB 83/03/16 786553 772862 83-7 83-7 R830007 RAMB 83/03/16 786553 772862 83-70 83-70 R830070 RAMB 83/01/15 786553 810025 83-70A83-70AR830070 RAMB 83/01/15 786553 810025 83-73 83-73 R830073 RAMB 83/02/11 786553 810013 83-73A83-73AR830073 RAMB 83/02/11 786553 810013 83-74 83-74 R830074 RAMB 83/02/19 786553 810015 83-74A83-74AR830074+ RAMB 83/02/19 786553 810015 83-7A 83-7A R830007 RAMB 83/03/16 786553 772862 83-7B 83-7B R830007 RAMB 83/03/16 786553 772862 83-8 83-8 R830008807919RAMB 83/02/19 83/03/18 786553 787203 772866 782672 83-81 83 51 830051 RAMB 83/02/26 83/02/26 7623413 786553 810035 810017 83-81A83 81 830051 RAMB 83/02/26 83/02/26 7623413 786553 810035 810017 83-81B83 81 830051 RAMB SUFK 83/02/26 83/02/26 7623413 786553 810035 810017 83-8A 83-8A R830008 RAMB 83/02/19 786553 772866 83-BB 83-SB R830008 RAMB 83/02/19 786553 772866 83-9 B-39 R830009772887RAMB 83/02/19 80/03/05 786553 738469 772866 749443 83-9A 83-9A R830009 RAMB 83/02/19 786553 772866 83-9B 83-9B R830009 RAME 83/02/19 786553 772866 86 65A86 65A830065 RAMB 83/02/20 737391 772871 87-3 87-3 516416 SUFK 83/01/13 83/01/13 398936A 398,936A 445421A 445,421A 87-3A 87-3A 516416 SUFK 83/01/13 398936A 445421A 91B 91 481369 SUFK 81/12/18 81/12/00 403689A 403,G89A 403677A 403,677A 94 94 481372 SUFK 81/12/04 81/12/00 403689A 403,689A 403680A 403,680A 94A 94A 481372 SUFK 81/12/08 403689A 403680A 94B 94B 481372 SUFK 81/12/04 403689A 403680A 95 95 481373 SUFK 81/12/04 81/12/00 403689A 403,689A 403368 403,368A 95A 95 481373 503339 SUFK 81/12/04 83/03/04 403689A 478,767A 403368 415,244A A447 A447 805174 RAMB 82/12/11 693009 733817 G-12 G-12 202140 XPAM 83/01/05 762341 803280 G-12A G-12A 202140 XRAM 83/01/05 762341 803280 G-13 G-13 202141 XRAM 83/01/05 762341 803286 G-13A G-13A 202141 XRAM 83/01/05 762341 803286

# - 110 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

G-14 G-14 202142XRAM 83/01/OS 762341 803288 G-140 G-140 202152XRAM 83/01/06 762341 803318 G-140AG-140A202IS2XRAM 83/01/06 762341 803318 G-14A G-14A 202142XRAM 83/01/05 762341 803288 G-14B G-14B 202142XRAM 83/01/05 762341 803288 G-15 G-15 202144XRAM 83/01/05 762341 803291 G-150 G-150 202162XRAM 83/01/06 762341 803320 G-150AG-150A202162XRAM 83/01/06 762341 803320 G-15A G-15A 202144XRAM 83/01/05 762341 803291 G-16 G-16 202146XRAM 83/01/OS 762341 803293 G-16A G-16A 202146XRAM 83/01/OS 762341 803293 G-17 G-17 202147XRAM 83/01/05 762341 803296 G-17A G-17A 202147XRAM 83/01/OS 762341 803296 G-18 G-18 202149XRAM 83/01/OS 762341 803298 G-19 G-19 202152XRAM 83/01/05 762341 803303 G-19A G-19A 202152XRAM 83/01/05 762341 803303 G-19B G-19B 202152XPAM 83/01/05 762341 803303 X-2481X-2481 805168RAME 82/11/02 82/11/00737391 786114 772871 777561

TOTAL NUMBER OF SHEEP IN DATABASE FOR RCR4: 1468

. .

# - 111 -

APPENDIX C--Petitioners' Corrected RCR #6 Bill of Sale

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

2077 2077 839634 RAMS 85/01/01 85/12/01 786553 786553 802215 802215 2077A 2077A 839634 RAMB 85/01/01 786553 802215 278 278 802229 RAMS 85/02/14 83/02/14 737391 739670 772871 757120 278A 278A 802229 RAMS 85/02/14 737391 772871 340A DRB 34097783A HAMP 84/10/06 495112 58553A 353 DRB 35397793A RAMP 84/12/20 495112 58566A 353A DRB 35497793A97794 HAMP 84/12/20 495112 58566A 359 DRB 35997798A RAMS RAMP 85/01/15 403689A 390798A 359A 359A 97798A RAME 85/01/15 403689A 390798A 359B 359B 97798A RAMB 84/01/15 737391 772871 359C 359C 97798A RAMS 84/01/15 737391 772871 160 DRB 36097799A RAMS HAMP 85/01/20 403689A 481388A 36OA 360A 97799A RAMS 85/01/20 403689A 481388A 360B 360B 97799A RAMB 85/01/20 403689A 481388A 360C 360C 97799A RAMS 85/01/20 403689A 481388A 361 DRB 36197800A RAMS HAMP 85/01/25 307047 334452 361A 361A 97800A RAMS 85/01/25 307047 334452 361B 361B 97800A RAMS 85/01/25 307047 334452 362 362 97801A RAMS 85/01/30 737391 772891 362A 362A 97801A RAME 85/01/30 737391 772891 363 DRB 36397802A RAMS HAMP 85/01/03 737391 772871 364 DRB 36497803A RAMS HAMP 85/01/10 737391 772891 364A 364A 97803A RAMS 83/01/10 737391 772871 366 DRB 36697804A RAMS HAMP 85/01/05 403689A 390793A 366A 366A 97804A HAMP 82/01/05 403689A 390793A 366B 366B 97804A RAMS 85/01/05 403689A 390793A 367 DRB 36797805A RAMS HAMP 85/01/03 737391 772871 367A 367A 97805A RAMS 85/01/03 737391 772871 368 DRB 36897806A RAMS HAMP 85/01/11 403689A 403681A 36B 368 97806A RAMS 85/01/11 403689A 403681A 368A 368A 97806A RAMS 85/01/11 403689A 403681A 369 DRB 36997807A RAMS HAMP 85/01/19 737391 772871 369A 369A 97807A RAMS 85/01/19 737391 772891 369B 369B 97807A RAMS 85/01/19 737391 772871 371 DRB 371497908 97808 SUFK HAMP 85/02/20 85/02/02 403689A 495112 481390A 68816a 371A 371A 97808A RAMB 85/01/11 403689A 481390A 371B 371B 97808A RAMS 85/01/11 403689A 481390A 372A DRB 37297809A RAMS RAMP 85/01/01 737391 772871 372B 372B 97809A RAMB 85/01/01 403689A 368190A 373 DRB 37397810A RAMB HAMP 85/01/22 498711A N207045F 373A 373A 97810A PAMB 85/01/22 498711A N207045F 373B 373B 97810A RAMS 85/01/22 498711A N207045F 375A 375A 97812A RAMS 85/02/05 737391 772391 376 DRB 37697813A RAMS HMP 85/02/10 737391 772871 376B 376B 97813A RAMS 84/02/07 737391 772871 378 DRB 37897815A RAMS HAMP 85/02/20 737391 772871 378A 378A 97815A RAMS 85/02/20 737391 772871 381A 381A 97818A RAMS 85/02/11 737391 772871 383A 383A 97820A RAMB 85/02/05 737391 772871 385 DRB 38597822A RAMS HAMP 85/02/09 737391 772871

# - 112 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

388 DRB 38897824A RAMB HAMP 85/02/10 498711A N401599F 399 DRB 39997833A RAMB HAMP 85/02/23 737391 772871 399A 399A 97833A RAMB 85/02/23 737391 772871 400 DRB 40097834A RAMB HAMP 85/02/24 462670A 328263A 402 DRB 40297835A RAMB RAMP 85/03/01 462670A 328265A 402A 402A 97835A RAMB 85/03/01 462670A 328265A 402B 402B 97835A RAMB 85/03/01 462670A 328265A 403 DRB 40397836A RAMB HAMP 85/03/02 462670A 328265A 403A 403A 97836A RAMB 85/03/02 462670A 328265A 404 DRB 40497837A RAMB HAMP 85/03/03 737391 772871 405 405 499328 SUFK 85/02/10 83/02/10 462670A 462,670A 328260A 328,260A 405 DRB 40597838A RAMB HAMP 85/03/06 462670A 328260A 405A 405A 499328 SUFK 85/02/10 462670A 328260A 405B 405B 499328 SUFK 85/02/10 462670A 328260A 405B 405B 97838A RAMB 85/03/06 462670A 328260A 409 409 499332 SUFK 85/02/13 83/02/13 462670A 462,670A 299712A 299,712A 409 DRB 40997839A RAMB HAMP 85/03/06 462670A 299712A 409A 409A 499332 SUFK 85/02/13 462670A 299712A 409B 409B 499332 SUFK 85/02/13 462670A 299712A 409B 409B 97839A RAMB 85/03/06 462670A 299712A 410 DRB 410499333 SUFK HAMP 85/02/13 83/02/13 462670A 462,670A 323315A 323,315A 410 410 97840A RAMB 85/03/07 83/02/13 462670A 462,670A 323315A 323,315A 410A 410A 97840A RAMB 85/03/07 462670A 323315A 410B 410B 97840A RAMB 85/03/07 462670A 323315A 410C 410C 499333 SUFK 85/02/13 462670A 323315A 411 DRB 41197841A RAMB HAMP 85/03/08 462670A 323315A 411A 411A 97841A RAMB 85/03/08 462670A 323315A 411B 411B 97841A RAMB 85/03/08 462670A 323315A 412 DRB 41297842A RAMB HAMP 85/03/09 462670A 324800A 412A 412A 97842A RAMB 85/03/09 462670A 324800A 412B 412B 97842A RAMB 85/03/09 462670A 324800A 413 DRB 41397843A RAMB HAMP 85/03/10 462670A 324800A 413A 413A 97843A RAMB 85/03/10 462670A 324800A 414 DRB 41497844A RAMB HAMP 85/03/11 462670A 324800A 415 415 499346 SUFK 85/02/16 83/02/16 426670A 462,670A 328270A 328,270A 415A 415A 499346 SUFK 85/02/16 426670A 328270A 415B 415B 499346 SUFK 85/02/16 426670A 328270A 416 DRB 41697846A RAMB HAMP 85/03/12 462670A 328270A 416A 416A 97846A RAMB 85/03/12 462670A 328270A 417 DRB 41797847A RAMB HAMP 85/03/13 462670A 340661A 417A 417A 97847A RAMB 85/03/13 462670A 340661A 418 418 499348 SUFK 85/02/18 83/02/18 462670A 462,670A 323320A 323,320A 418A 418A 499348 SUFK 85/02/18 462670A 323320A 419 DRB 41997849A RAMB HAMP 85/03/14 462670A 299714A 419A 419A 97849A RAMB 85/03/14 462670A 299714A 420 DRB 42097850A RAMB HAMP 85/03/1S 462670A 299714A 420A 420A 97850A RAMB 85/03/15 462670A 299714A 421 DRB 42197851A RAMB HAMP 85/03/16 462670A 323319A 421A 421A 97851A RAMB 85/03/16 462670A 323319A 421B 421B 97851A RAMB 85/03/16 462670A 323319A

# - 113 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

422 422 499350 SUFK 85/02/20 83/02/20 462670A 462,670A 323319A323,319A 422 DRB 42297852A RAMB HAMP 84/03/14 737391 772871 422A 422A 499350 SUFK 85/02/20 462670A 323319A 422B 422B 499350 SUFK 85/02/20 462670A 323319A 422B 422B 97852A RAMB 84/03/14 737391 772871 422C 422C 97852A RAMS 84/03/14 737391 772871 607 607 524059 SUFK 85/04/01 84/04/17 307047A 403,689A 792296 341,122A 618 75 618(75) 549953 SUFK 85/01/27 85/01/27 498711A 498,711A 341625A341,625A 6357 DRB 35697797A97796 HAMP 86/01/10 737391 772871 63570 DRB 35797797A HAMP 86/01/10 737391 772871 6398 DRB 39897832A HAMP 86/02/21 737391 772871 63980 DRB 39897832A HAMP 86/02/21 737391 772871 83944 83944 831214 RAMB 85/01/18 737391 772871 84 10 84 10 840010 RAMB 84/10/08 84/10/08 737391 786052 772871 772861 84 10A84 10A840010 RAMB 84/10/08 737391 772871 84 10B 84 10B 840010 RAMB 84/10/08 737391 772871 84 12 84 12 840012 RAME 84/10/13 84/10/13 737391 786052 772871 777137 84 12A84 12A840012 RAMB 84/10/13 737391 772871 84 12B 84 12B 840012 RAMB 84/10/13 737391 772871 84 14 84 14 840014 RAMB 84/10/15 84/10/1S 737391 786052 772871 769218 84 16 84 16 850016 RAMS 84/12/08 85/11/03 737391 786553 772871 769218 84 16A84 16A850016 RAMB 84/12/08 737391 772871 84 16B 84 16B 850016 RAMB 84/12/08 737391 772871 84 18 84 18 840018 RAMB 84/12/16 84/12/16 737391 786052 772871 772858 84 20 84 20 840020 RAME 84/12/06 84/12/06 737391 786052 772871 772887 84 20A84 20A840020 RAMB 84/12/06 737391 772871 84 20B 84 20B 840020 RAMB 84/12/06 737391 772871 84 21 84 21 840021 RAMB 84/12/06 84/12/06 737391 786052 772871 772887 84 211 84 211 840211 SUFK 84/10/02 84/10/19 737391 403689 772871 810167 84 211A84 211A840211 SUFK 84/10/02 737391 772871 84 211B84 211B840211 SUFK 84/10/02 737391 772871 84 213 84 213 840213 SUFK 84/10/02 84/10/02 737391 403689 772871 810166 84 214 84 214 840214 SUFK 84/10/18 84/10/18 737391 403689 772871 810123 84 214A84 214A840214 SUFK 84/10/18 737391 772871 84 214B84 214B840214 SUFK 84/10/18 737391 772871 84 215 84 215 840215 SUFK 84/10/18 84/10/18 737391 403689 772871 810121 84 216 84 216 840216 SUFK 84/10/18 84/09/30 737391 403689 772871 810120 84 216A84 216A840216 SUFK 84/10/18 737391 772871 84 216B84 216B840216 SUFK 84/10/18 737391 772871 84 23 84 23 840023 RAMB 84/12/09 84/12/09 737391 786052 772871 772872 84 237 84 237 840237 SUFK 84/09/08 84/09/08 737391 403689 772871 810103 84 238 84 238 840238 SUFK 84/09/08 84/09/08 737391 403689 772871 810102 84 238A84 238A840238 SUFK 84/09/08 737391 772871 84 238B84 238B840238 SUFK 84/09/08 737391 772871 84 239 64 239 840239 SUFK 84/09/18 84/09/18 737391 403689 772871 810097 84 23A84 23A840023 RAMB 84/12/09 737391 772871 84 23B 84 23B 840023 RAMB 84/12/09 737391 772871 84 23C 84 23C 840023 RAMB 84/12/09 737391 772871 84 24 84 24 840024 RAMB 84/09/28 84/09/28 737391 786052 772871 772865 84 240 84 240 840240 SUFK 84/11/01 84/11/01 737391 403689 772871 810163

# - 114 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

84 241 64 241 840241 SUFK 84/11/01 84/11/01 737391 403689 772871 810163 84 242 84 242 840242 SUFK 84/11/01 84/10/14 737391 403689 772871 810162 84 243 84 243 840243 SUFK 84/11/01 84/10/13 737391 403689 772871 810178 84 243A84 243A840243 SUFK 84/11/01 737391 772871 84 243B84 243B840243 SUFK 84/11/01 737391 772871 84 244 84 244 840244 SUFK 84/10/13 84/10/13 737391 403689 772871 810178 84 245 84 245 840245 SUFK 84/10/13 84/09/20 737391 403689 772871 810177 84 245A84 245A840245 SUFK 84/10/13 737391 772871 84 245B84 245B840245 SUFK 84/10/13 737391 772871 84 246 84 246 840246 SUFK 84/10/14 84/10/14 737391 403689 772871 810174 84 246A84 246A840246 SUFK 84/10/14 737391 772871 84 247 84 247 840247 SUFK 84/10/14 84/10/14 737391 403689 772871 810174 84 247B84 247B840247 SUFK 84/10/14 737391 772871 84 248 84 248 840248 SUFK 84/09/22 84/09/22 737391 403689 772871 810171 84 249 84 249 840249 SUFK 84/10/15 84/10/15 737391 323316 772871 810170 84 24A84 24A840024 RAMB 84/09/28 737391 772871 84 24B84 24B840024 RAMB 84/09/28 737391 772871 84 25 84 25 840025 RAMB 84/09/30 84/09/30 737391 786052 772871 772859 84 250 84 250 840250 SUFK 84/10/15 84/10/15 737391 403689 772871 810170 84 250A84 250A840250 SUFK 84/10/15 737391 772871 84 250B84 250B840250 SUFK 84/10/15 737391 772871 84 251 84 251 840251 SUFK 84/10/15 84/10/15 737391 403689 772871 810159 84 251A84 2SlA840251 SUFK 84/10/15 737391 772871 84 251B84 251B840251 SUFK 84/10/15 737391 772871 84 252 84 252 840252 SUFK 84/09/26 84/09/26 737391 403689 772871 810156 84 253 84 253 840253 SUFK 84/09/26 84/09/26 737391 403689 772871 810156 84 253A84 253A840253 SUFK 84/09/26 737391 772871 84 253B84 253B840253 SUFK 84/09/26 737391 772871 84 254 84 254 840254 SUFK 84/10/15 84/10/15 737391 403689 772871 810161 84 254A84 254A840254 SUFK 84/10/15 737391 772871 84 255 84 255 840255 SUFK 84/10/15 84/10/15 737391 403689 772871 810160 84 255A84 255A84025S SUFK 84/10/15 737391 772871 84 255B84 255B840255 SUFK 84/10/15 737391 772871 84 256 84 256 840256 SUFK 84/10/15 84/09/27 737391 403689 772871 810198 84 257 84 257 840257 SUFK 84/10/15 84/09/27 737391 403689 772871 810198 84 257A84 257A840257 SUFK 84/10/15 737391 772871 84 257B84 257B840257 SUFK 84/10/15 737391 772871 84 258 84 258 840258 SUFK 84/10/15 84/10/15 737391 403689 772871 810197 84 259 84 259 840259 SUFK 84/10/15 84/10/15 737391 403689 772871 810197 84 25A84 25A840025 RAMB 84/09/30 737391 772871 84 25B84 25B840025 RAMB 84/09/30 737391 772871 84 26 84 26 840026 RAMB 84/09/30 84/09/30 737391 786052 772871 772859 84 260 84 260 840260 SUFK 84/09/28 84/09/28 737391 403689 772871 810194 84 260A84 260A840260 SUFK 84/09/28 737391 772871 84 261 84 261 840261 SUFK 84/11/27 84/11/27 737391 403689 772871 810096 84 261A84 261A840261 SUFK 84/11/27 737391 772871 84 261B84 261B840261 SUFK 84/11/27 737391 772871 84 262 84 262 840262 SUFK 84/11/27 84/11/27 737391 403689 772871 810096 84 262A84 262A840262 SUFK 84/11/27 737391 772871 84 262B84 262B840262 SUFK 84/11/27 737391 772871

# - 115 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

84 263 84 263 840263 SUFK 84/11/22 84/11/22 737391 403689 772871 810196 84 263A84 263A840263 SUFK 84/11/22 737391 772871 84 264 84 264 840264 SUFK 84/11/22 84/11/22 737391 403689 772871 810196 84 264A84 264A840264 SUFK 84/11/22 737391 772871 84 265 84 265 84026S SUFK 84/11/20 84/11/20 737391 403689 772871 810172 84 265A84 265A840265 SUFK 84/11/20 737391 772871 84 266 84 266 840266 SUFK 84/11/20 84/11/20 737391 403689 772871 810193 84 266A84 266A840266 SUFK 84/11/20 737391 772871 84 266B84 266B840266 SUFK 84/11/20 737391 772871 84 267 84 267 840267 SUFK 84/12/01 84/12/01 737391 403689 772871 810191 84 267A84 267A840267 SUFK 84/12/01 737391 772871 84 269 84 269 840269 SUFK 84/11/11 84/11/11 737391 403689 772871 810180 84 26A84 26A840026 RAMB 84/09/30 737391 772871 84 26B84 26B840026 RAMB 84/09/30 737391 772871 84 271 84 271 840271 SUFK 84/11/16 84/11/16 737391 403689 772871 810179 84 271A84 271A840271 SUFK 84/11/16 737391 772871 84 273 84 273 840273 SUFK 84/12/18 84/12/18 737391 403689 772871 810127 84 273A84 273A840273 SUFK 84/12/18 737391 772871 84 274 84 274 840274 SUFK 84/12/20 84/12/20 737391 402689 772871 810125 84 274A84 274A840274 SUFK 84/12/20 737391 772871 84 277 84 277 840277 SUFK 84/11/10 84/10/10 737391 403689 772871 810101 84 277A84 277A840277 SUFK 84/11/10 737391 772871 84 277B84 277B840277 SUFK 84/11/10 737391 772871 84 278 84 278 840278 SUFK 84/11/13 84/10/13 737391 403689 772871 810173 84 278A84 278A840278 SUFK 84/11/13 737391 772871 84 279 84 279 840279 SUFK 84/11/13 84/10/13 737391 403689 772871 810173 84 279A84 279A840279 SUFK 84/11/13 737391 772871 84 279B84 279B840279 SUFK 84/11/13 737391 772871 84 282 84 282 840282 SUFK 84/10/23 84/10/23 737391 403689 772871 810124 84 327 84 327 840327 SUFK 84/09/16 84/09/16 737391 512959 772871 820197 84 327A84 327A840327 SUFK 84/09/16 737391 772871 84 328 84 328 840328 SUFK 84/09/18 84/09/18 737391 512959 772871 820207 84 328A84 328A840328 SUFK 84/09/18 737391 772871 84 328B84 328B840328 SUFK 84/09/18 737391 772871 84 329 84 329 i40329 SUFK 84/09/18 84/09/21 737391 512959 772871 820211 84 329A84 329A840329 SUFK 84/09/18 737391 772871 84 329B84 329B840329 SUFK 84/09/18 737391 772871 84 330 84 330 840330 SUFK 84/09/18 84/09/21 737391 512959 772871 820211 84 330A84 330A840330 SUFK 84/09/18 737391 772871 84 330B84 330B840330 SUFK 84/09/18 737391 772871 84 331 84 331 840331 SUFK 84/09/23 84/09/23 737391 512959 772871 820213 84 331A84 331A840331 SUFK 84/09/23 737391 772871 84 332 84 332 840332 SUFK 84/09/26 84/09/26 737391 512959 772871 820208 84 332A84 332A840332 SUFK 84/09/26 737391 772871 84 332B84 332B840332 SUFK 84/09/26 737391 772871 84 333 84 333 840333 SUFK 84/09/28 84/09/28 737391 512959 772871 820214 84 334 84 334 840334 SUFK 84/09/28 84/09/00 737391 512959 772871 820214 84 334A84 334A840334 SUFK 84/09/28 737391 772871 84 335 84 335 840335 SUFK 84/09/30 84/09/30 737391 512959 772871 820215 84 335A84 335A840335 SUFK 84/09/30 737391 772871

# - 116 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

84 335B84 335B840335 SUFK 84/09/30 737391 772871 84 336 84 336 840336 SUFK 84/09/30 84/09/30 737391 512959 772871820217 84 336A84 336A840336 SUFK 84/09/30 737391 772871 84 337 84 337 840337 SUFK 84/10/03 84/10/03 737391 512959 772871820221 84 337A84 337A840337 SUFK 84/10/03 737391 772871 84 337B84 337B840337 SUFK 84/10/03 737391 772871 84 338 84 338 840338 SUFK 84/10/03 84/10/03 737391 512959 772871 820221 84 338A84 338A840338 SUFK 84/10/03 737391 772871 84 339 84 339 840339 SUFK 84/10/08 84/10/08 737391 512959 772871 820183 84 339A84 339A840339 SUFK 84/10/08 737391 772871 84 339B84 339B840339 SUFK 84/10/08 737391 772871 84 340 84 340 840340 SUFK 84/10/10 84/10/10 737391 512959 772871 820184 84 340A84 340A840340 SUFK 84/10/10 737391 772871 84 353 84 353 840353 SUFK 84/11/04 84/11/04 737391 512959 772871 820219 84 353A84 353A840353 SUFK 84/11/04 737391 772871 84 353B84 353B840353 SUFK 84/11/04 737391 772871 84 354 84 354 840353 840354SUFK 84/11/04 84/11/07 737391 512959 772871 820201 84 355 84 355 840355 SUFK 84/11/04 84/11/09 737391 512959 772871 820133 84 355A84 355A840355 SUFK 84/11/04 737391 772871 84 355B84 355B840355 SUFK 84/11/04 737391 772871 84 356 84 356 840356 SUFK 84/11/04 84/11/11 737391 512959 772871 820134 84 356A84 356A8403S6 SUFK 84/11/04 737391 772871 84 357 84 357 840357 SUFK 84/11/04 84/11/14 737391 512959 772871 820135 84 357A84 3S7A840357 SUFK 84/11/04 737391 772871 84 358 84 358 840358 SUFK 84/11/14 84/11/14 737391 512959 772871 820135 84 358A84 358A8403S8 SUFK 84/11/14 737391 772871 84 358B84 358B840356 SUFK 84/11/14 737391 772871 84 3S9 84 359 840359 SUFK 84/11/16 84/11/16 737391 512959 772871 820222 84 359A84 359A840359 SUFK 84/11/16 737391 772871 84 360 84 360 840360 SUFK 84/11/19 84/11/19 737391 512959 772871 820209 84 360A84 360A840360 SUFK 84/11/19 737391 772871 84 360B84 360B840360 SUFK 84/11/19 737391 772871 84 361 84 361 840361 SUFK 84/11/20 84/11/20 737391 512959 772871 840224 84 361A84 361A840361 SUFK 84/11/20 737391 772871 84 362 84 362 840362 SUFK 84/11/23 84/11/23 737391 512959 772871 820226 84 363 84 363 840363 SUFK 84/11/23 84/11/26 737391 512959 772871 820227 84 364 84 364 840364 SUFK 84/11/23 84/11/26 737391 512959 772871 820227 84 364A84 364A840364 SUFK 84/11/23 737391 772871 84 364B84 364B840364 SUFK 84/11/23 737391 772871 84 374 84 374 840374 SUFK 84/12/13 84/12/13 737391 512959 772871 820157 84 375 84 375 840375 SUFK 84/12/18 84/12/18 737391 512959 772871 820187 84 376 84 376 840376 SUFK 84/12/21 84/12/21 737391 512959 772871 820158 84 377 84 377 840377 SUFK 84/12/23 84/12/23 737391 512959 772871 820159 84 377A84 377A840377 SUFK 84/12/23 737391 772871 84 378 84 378 840378 SUFK 84/12/25 84/12/25 737391 512959 772871 820210 84 379 84 379 840379 SUFK 84/12/25 84/12/25 737391 512959 772871 820210 84 380 84 380 840380 SUFK 84/12/27 84/12/27 737391 512959 772871 820223 84 381 84 381 840381 SUFK 84/12/29 84/12/29 737391 512959 772871 820173 84 39 84 39 840039 SUFK 84/09/24 84/09/24 737391 462670A 772871 384613 84 39A84 39A840039 SUFK 84/09/24 737391 772871

# - 117 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

84 39B84 39B840039 SUFK 84/09/24 737391 772871 84 40 84 40 840040 SUFK 84/10/07 84/10/07 737391 462670A 772871 384595 84 40A84 40A840040 SUFK 84/10/07 737391 772871 84 41 84 41 840041 SUFK 84/10/07 84/10/07 737391 462670A 772871 341123 84 42 84 42 840042 SUFK 84/10/10 84/10/10 737391 462670A 772871 299712 84 43 84 43 840043 SUFK 84/10/11 84/10/11 737391 462670A 772871 352816 84 43A84 43A840043 SUFK 84/10/11 737391 772871 84 44 84 44 840044 SUFK 84/10/11 84/10/11 737391 462670A 772871 352816 84 45 84 45 840045 SUFK 84/10/16 84/10/16 737391 462670A 772871 298939 84 45A84 45A840045 SUFK 84/10/16 737391 772871 84 46 84 46 840046 SUFK 84/10/18 84/10/18 737391 462670A 772871 521374 84 47 84 47 840047 SUFK 84/10/18 84/10/18 737391 462670A 772871 521374 84 49 84 49 840049 SUFK 84/11/01 84/11/01 737391 462670A 772871 328270 84 49A84 49A840049 SUFK 84/11/01 737391 772871 84 49B 84 49B 840049 SUFK 84/11/01 737391 772871 84 7 84 7 840007 RAMS 84/11/04 84/11/04 737391 786052 772871 777129 84 701 84 701 815636 RAMB 84/09/10 786553 757118 84 702 84 702 816537 RAMB 84/09/10 84/09/10 786553 786553 757118 767118 84 702A84 702A816537 RAMS 84/09/10 786553 757118 84 703 84-703 816538 RAMS 84/09/12 84/09/12 786553 786553 792319 792319 84 703A84 703A816538 RAMB 84/09/12 786553 792319 84 704 84-704 816539 RAMS 84/09/12 84/09/12 786553 786553 792319 792319 84 704A84 704A816539 RAMS 84/09/12 786553 792319 84 706 84-706 830513 RAMB 84/10/15 84/10/15 786553 786553 796218 769218 84 707 84-707 816540 RAMB 84/10/02 84/10/02 786553 786553 805182 805182 84 707A84 707A816540 RAMB 84/10/02 786553 805182 84 709 84-709 816541 RAMB 84/10/08 84/10/08 786553 786553 777140 777140 84 711 84-711 816543 RAMB 84/10/08 84/10/08 786553 786553 779130 779130 84 711A84 711A816543 RAMS 84/10/08 786553 779130 84 713 84-713 830505 RAMS 84/10/08 84/10/08 786553 786553 805274 805274 84 713A84 713A830505 RAMB 84/10/08 786553 805274 84 713B84 713B830505 RAMB 84/10/08 786553 805274 84 716 84-716 830508 RAMB 84/10/08 84/10/08 786553 786553 774699 774699 84 716A84 716A830508 RAMB 84/10/08 786553 774699 84 717 84-717 830509 RAMB 84/10/09 84/10/09 786553 786553 747431 747431 84 717A84 717A830509 RAMB 84/10/09 786553 747431 84 717B84 717B830509 RAMB 84/10/09 786553 747431 84 718 84-718 830510 RAMS 84/10/09 84/10/09 786553 786553 774673 774673 84 721 84-721 830511 RAMS 84/10/12 84/10/12 786553 786553 792316 792316 84 721A84 721A830511 RAMB 84/10/12 786553 792316 84 723 84-723 830512 RAMS 84/10/12 84/10/12 786553 786553 792316 792316 84 726 84-726 830514 RAMB 84/10/17 84/10/17 786553 786553 792292 792292 84 727 84-727 816S44 RAMB 84/10/07 84/10/07 786S53 786553 754548 754548 84 727A84 727A816544 RAMB 84/10/07 786553 754548 84 729 84-729 830515 RAMB 84/10/17 84/10/17 786553 786553 _802203 802203 84 730 84-730 830516 RAMB 84/10/17 84/10/17 786553 786553 757119 757119 84 730A84 730A830516 RAMB 84/10/17 786553 757119 84 730B84 730B830516 RAMB 84/10/17 786553 757119 84 741 84-741 830519 RAMB 84/10/23 84/10/23 786553 786553 772887 772887 84 741A84 741A830519 RAMB 84/10/23 786553 772887

# - 118 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

84 744 84-744 830520 RAMB 84/10/24 84/10/24 786553 786553 774676 774G76 84 744A84 744A830520 RAMS 84/10/24 786553 774676 84 745 84-745 830521 RAMB 84/10/24 84/10/24 786553 786553 774676 774676 84 746 84-746 830522 RAMB 84/10/24 84/10/24 786553 786553 774680 774680 84 747 84-747 816553 RAMB 84/10/24 84/10/24 786553 786553 7923315 792315 84 747A84 747A816553 RAMB 84/10/24 786553 7923315 84 747B84 747B816553 RAMB 84/10/24 786553 7923315 84 748 84-748 830523 RAMB 84/10/24 84/10/24 786553 786553 7923315 792315 84 748A84 748A830523 RAMB 84/10/24 786553 7923315 84 748B84 748B830523 RAMB 84/10/24 786553 7923315 84 750A84 750A830524 RAMB 84/10/25 786553 805300 84 751 84-751 816554 RAMB 84/10/26 84/10/26 786553 786553 792318 792318 84 751A84 751A816554 RAMB 84/10/26 786553 792318 84 754 84-754 830526 830525RAMB 84/10/27 84/10/27 786553 786553 805168 805168 84 754A84 754A830526 RAMB 84/10/27 786553 805168 84 755 84-755 830526 RAMB 84/10/28 84/10/28 786553 78G553 757120 757120 84 755A84 755A830526 RAMB 84/10/28 786553 757120 84 756 84-756 816555 RAMB 84/10/27 84/10/27 786553 786553 779086 779086 84 756A84 756A816555 RAMB 84/10/27 786553 779086 84 757 84-757 830527 RAMB 84/10/27 84/10/27 786553 786553 779086 779086 84 757A84 757A830527 RAMB 84/10/27 786553 779086 84 759 84-759 830528 RAMB 84/10/29 84/10/29 786553 786553 754642 754642 84 759A84 759A830528 RAMB 84/10/29 786553 754642 84 759B84 759B830528 RAMB 84/10/29 786553 754642 84 762 84-762 816556 RAMB 84/11/06 84/11/06 786553 786553 772865 772865 84 762A84 762A816556 RAMB 84/11/06 786553 772865 84 764 84-764 830529 RAMB 84/11/09 84/11/09 786553 786553 792325 792325 84 764A84 764A830529 RAMB 84/11/09 786553 792325 84 766 84-766 830530 RAMB 84/12/09 84/12/14 786553 786553 792309 792309 84 767 84-767 816568 RAMB 84/12/16 84/12/16 788112 788112 772869 772869 84 768 84-768 830543 RAMB 84/12/16 84/12/16 788112 788112 772869 772869 84 768A84 768A830543 RAMB 84/12/16 788112 772869 84 770 84-770 816567 RAMB 84/12/1S 84/12/15 788112 788112 759319 759319 84 771 84-771 816569 RAMB 84/12/19 84/12/19 788112 788112 772860 772860 84 771 84-771 816569 RAME 84/12/19 84/12/19 788112 788112 772860 772860 84 772 84-772 830544 RAMB 84/12/19 84/12/19 788112 788112 772860 772860 84 774 84-774 830544 830546RAMB 84/12/19 84/12/21 788112 788112 747437 747437 84 779 84-779 830544 830547RAMB 84/12/19 84/12/25 788112 788112 759320 759320 84 781 84-781 830548 RAMB 84/12/30 84/12/30 788112 788112 772862 772862 84 781A84 781A830548 RAMB 84/12/30 788112 772862 84 7A 84 7A 840007 RAMB 84/11/04 737391 772871 84 7B 84 7B 840007 RAMB 84/11/04 737391 772871 84 8 84 8 840008 RAMB 84/11/04 84/11/04 737391 786OS2 772871 777129 84 801 84 801 539532 SUFK 84/11/10 84/11/10 737391 403,689A 772871 388,170A 84 801A84 801A539532 SUFK 84/11/10 737391 772871 84 802 84 802 539533 SUFK 84/11/10 84/11/10 737391 403,689A 772871 388,170A 84 802A84 802A539533 SUFK 84/11/10 737391 772871 84 803 84 803 539534 SUFK 84/11/10 84/11/11 737391 403,689A 772871 368,18SA 84 803A84 803A539534 SUFK 84/11/10 737391 772871 84 804 84 804 539535 SUFK 84/11/10 84/11/11 737391 403,689A 772871 368,185A

# - 119 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

84 804A84 804A539535 SUFK 84/11/10 737391 772871 84 805 84 805 539536 SUFK 84/11/15 84/11/15 737391 403,689A 772871 472,119A 84 805A84 805A539536 SUFK 84/11/15 737391 772871 84 806 84 806 539537 SUFK 84/11/15 84/11/15 737391 403,689A 772871 472,119A 84 807 84 807 539538 SUFK 64/11/15 84/11/20 737391 403,689A 772871 481,391A 84 809 84 809 539539 SUFK 84/11/15 84/12/15 737391 403,689A 772871 481,359A 84 809A84 809A539539 SUFK 84/11/15 737391 772871 84 810 84 810 539540 SUFK 84/12/14 84/12/14 737391 403,689A 772871 299,712A 84 8A 84 8A 840008 RAMB 84/11/04 737391 772871 84 8B 84 8B 840008 PAMB 84/11/04 737391 772871 84 9 84 9 840009 RAMB 84/10/08 84/10/08 737391 786052 772871 772861 84-127 84 127 840127SUFK 84/10/11 84/11/06 786052 462670A 820025 403682 84-128 84 128 840128SUFK 84/10/15 84/10/17 786052 462670A 820025 444124 84-129 84 129 840129 SUFK 84/10/01 84/11/30 786052 462670A 820042 403676 84-130 84 130 840130 SUFK 84/10/01 84/11/30 786052 462670A 820045 403676 84-131 84 131 840131SUFK 84/10/01 84/01/08 786052 403689 820045 810093 84-132 84 132 840132SUFK 84/10/08 84/01/08 786052 403689 820026 810050 84-133 84 133 840133 SUFK 84/10/05 84/01/08 786052 403689 820027 810049 84-134 84 134 840134SUFK 84/10/01 84/01/08 786052 403689 820027 810049 84-135 84 135 840135SUFK 84/10/06 84/01/10 786052 403689 820028 810048 84-136 84 136 840136SUFK 84/10/08 84/01/10 786052 403689 820029 810048 84-138 84 138 840138SUFK 84/10/07 84/01/13 786052 403689 820030 810053 84-139 84 139 840139 SUFK 84/10/07 84/01/17 786052 403689 820032 810051 84-140 84 140 840140 SUFK 84/10/04 84/01/18 786052 403689 820032 810032 84-141 84 141 840141SUFK 84/10/03 84/01/18 786052 403689 820033 810032 84-142 84 142 8414200840142SUFK 84/10/01 84/02/06 786052 403689 820034 810030 84-143 84 143 8414300840143 SUFK 84/10/06 83/02/11 786052 403689 820034 810022 84-144 84 144 8414400840144SUFK 84/11/10 84/02/08 786052 403689 820037 810025 84-145 84 145 8414500840145SUFK 84/11/16 84/02/11 786052 403689 820038 810024 84-146 84 146 8414600840146SUFK 84/11/14 84/02/11 786052 403689 820038 810024 84-147 84 147 8414700840147SUFK 84/11/16 84/02/13 786052 403689 820039 810022 84-148 84 148 8414800840148SUFK 84/11/11 84/02/13 786052 403689 820040 810021 84-150 84 150 8415000840150 SUFK 84/11/09 84/02/18 786052 403689 820041 810020 84-152 84 152 84152 840152SUFK 84/11/14 84/02/26 786052 403689 820046 810017 84-153 84 153 8415300840153 SUFK 84/11/11 84/02/26 786052 403689 820047 810016 84-154 84 154 8415400840154SUFK 84/11/14 84/11/26 786052 786052 820048 820048 84-155 84 155 8415500840155SUFK 84/11/16 84/03/01 786052 403689 820048 810011 84-156 84 156 8415600840156SUFK 84/11/16 84/03/06 786052 403689 820043 810009 84-157 84 157 8415700840157SUFK 84/11/16 84/03/06 786052 403689 820044 810009 84-158 84 158 8484158840158SUFK 84/11/13 84/03/19 786052 403689 820044 810008 84-172 84 172 840172SUFK 84/10/18 84/05/04 786553 403689 779130 810061 84-240 84-40 8424000 SUFK 84/11/19 403689 810163 84-241 84-241 8424100 SUFK 84/11/12 403689 810163 84-242 84-242 8424200 SUFK 84/10/14 403689 810162 84-243 84-243 8424300 SUFK 84/10/15 403689 810178 84-244 84-244 8424400 SUFK 84/10/02 403689 810178 84-24S 84-245 8424500 SUFK 84/09/09 403689 810177 84-246 84-246 8424600 SUFK 84/10/16 403689 810174 84-247 84-247 8424700 SUFK 84/10/13 403689 810174 84-248 84-248 8424800 SUFK 84/09/06 403689 810171

# - 120 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

84-249 84-249 8424900 SUFK 84/10/16 403689 810170 84-250 84-250 8425000 SUFK 84/10/14 403689 810170 84-251 84-251 8425100 SUFK 84/10/16 403689 810159 84-252 84-252 8425200 SUFK 84/09/09 403689 810156 84-253 84-253 8425300 SUFK 84/09/06 403689 810156 84-254 84-254 8425400 SUFK 84/10/13 403689 810161 84-255 84-255 8425500 SUFK 84/10/02 403689 810160 84-256 84-256 8425600 SUFK 84/09/06 403689 810198 84-257 84-257 SUFK 84/09/01 403689 810198 84-258 84-258 SUFK 84/10/01 403689 810197 84-259 84-259 SUFK 84/10/01 403689 810197 94-260 84-260 SUFK 84/09/01 403689 810194 84-261 84-261 SUFK 84/11/01 403689 810096 84-262 84-262 SUFK 84/11/01 403689 810096 84-263 84-263 SUFK 84/11/01 403689 810196 84-264 84-264 SUFK 84/11/01 403689 81019G 84-265 84-265 SUFK 84/11/01 403689 810172 84-266 84-266 SUFK 84/11/01 403689 810193 84-267 84-267 SUFK 84/12/01 403689 810191 84-268 84 268 640268 SUFK 84/12/01 84/12/01 403689 403689 810188 810188 84-269 84-269 SUFK 84/11/01 403689 810180 84-270 84 270 840270 SUFK 84/11/01 84/11/16 403689 403689 810179 810179 84-271 84-271 SUFK 84/11/01 403689 810179 84-272 84 272 840272 SUFK 84/12/01 84/12/18 403689 403689 810127 810127 84-273 84-273 SUFK 84/12/01 403689 810127 84-274 84-274 SUFK 84/12/01 403689 810125 84-275 84 275 840275 SUFK 84/10/01 84/10/08 403689 403689 810151 810151 84-276 84 276 840276 SUFK 84/10/01 84/10/08 403689 403689 810151 810151 84-277 84-277 SUFK 84/10/10 403689 810101 84-278 84-278 SUFK 84/10/10 403689 810173 84-279 84-279 SUFK 84/10/10 403689 810173 84-280 84 280 840280 SUFK 84/10/10 84/10/17 403689 403689 810195 810195 84-281 84 281 840281 SUFK 84/10/01 84/10/23 403689 403689 810124 810124 84-282 84-282 SUFK 84/10/01 403689 810124 84-701 84-701 814030 816536RAMB 84/09/10 84/09/10 786553 786553 757118 757118 84-702 84-702 816537 RAMB 84/09/10 78G553 767118 84-703 84-703 816538 PLAMB 84/12/12 786553 792319 84-704 84-704 816539 PAMB 84/09/12 786553 792319 84-706 84-706 SUFK 84/10/18 307047A 769218 84-709 84-709 816541 RAMB 84/10/08 786553 777140 84-710 84-710 816542 RAMB 84/10/08 84/10/08 786553 786553 754641 754641 84-711 84-711 816543 RAMB 84/10/08 786553 779130 84-713 84-713 SUFK 84/10/14 786553 805274 84-717 84-717 UFK 84/10/01 307047A 747431 84-718 84-718 SUFK 84/10/18 786553 774673 84-721 84-721 SUFK 84/10/14 7865S3 792316 84-723 84-723 SUFK 84/10/10 786553 792316 84-726 84-726 SUFK 84/10/10 307047A 792292 84-727 84-727 816544 RAMB 84/10/07 786553 754548 84-729 84-729 SUFK 84/10/10 307047A 802203

# - 121 -

BILLS OF SALE SORTED BY PARTNERSHIP PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

84-731 84-731 816545 RAMB 84/10/17 84/10/17 786553 786553 757119 757119 84-732 84-732 816546 RAMB 84/10/18 84/10/18 786553 786553 747438 747438 84-733 84-733 816547 RAMB 84/10/18 84/10/18 786553 786553 747438 747438 84-738 84-738 816549 RAMB 84/10/22 84/10/22 786553 786553 782684 782684 84-739 84-739 830518SUFKRAMB 84/10/10 84/10/22 307047A 786553 782684 782684 84-741 84-740 816550 SUFK RAMB 84/10/10 84/10/23 786553 786553 772887 772887 84-744 84-744 SUFK 84/10/10 307047A 774676 84-745 84-745 SUFK 84/10/14 786553 774676 84-746 84-746 SUFK 84/10/10 307047A 774680 84-748 84-748 SUFK 84/10/10 786553 792315 84-750 84-750 830524 SUFK RAMB 84/10/10 84/10/25 786553 786553 805300 805300 q4-751 84-751 816554 RAME 84/10/26 786553 792318 84-754 84-754 SUFK 84/10/15 786553 805168 84-755 84-755 SUFK 84/10/16 786553 757120 84-757 84-7S7 SUFK 84/10/10 786553 779086 84-759 84-759 SUFK 84/10/18 786553 754542 84-76 84 76 840076 SUFK RAMB 84/11/01 84/11/18 788112 788112 810049 810049 84-762 84-762 816556 RAMB 84/11/06 786553 772865 84-765 84-765 816557 RAMB 84/12/14 84/12/14 786553 786553 792309 792309 84-776684-766 SUFK 84/11/11 786553 792309 84-767 84-767 RAMB 84/12/16 788112 772869 84-768 84-768 SUFK 84/12/16 788112 772869 84-77 84 77 840077 SUFK RAMB 84/12/01 84/12/23 788112 810027 810027 84-770 84-770 816567 RAMB 84/12/15 788112 759319 84-772 84-772 SUFK 84/12/13 772860 84-774 84-774 SUFK 84/12/12 747437 84-776 84-776 816566 RAMB 84/12/15 84/12/15 788112 788112 7S9319 759319 84-779 84-779 SUFK 84/10/10 759320 84-78 84 78 840078 SUFK RAMB 84/11/11 84/11/19 788112 810036 810036 84-780 84-780 816570RAMB 84/12/25 84/12/25 788112 788112 759320 759320 84-781 84-781 SUFK 84/12/12 772862 84-782 84-782 816571 SUFK RAMB 84/12/30 84/12/30 788112 788112 772862 772862 84-79 84 79 840079 SUFK RAMB 84/11/01 84/11/19 788112 810036 810036 84-80 84 80 840080 SUFK RAMB 84/11/12 84/11/19 788112 810036 810036 84-801 84-801 SUFK 84/11/11 307047A 388170A 84-802 84-802 SUFK 84/11/01 307047A 388170A 84-803 84-803 SUFK 84/11/01 307047A 388170A 84-804 84-804 SUFK 84/11/01 307047A 368185A 84-805 84-805 SUFK 84/11/01 307047A 472119A 84-806 84-806 SUFK 84/11/01 307047A 472119A 84-807 84-807 SUFK 84/11/01 307047A 481391 84-809 84-809 SUFK 84/11/01 307047A 481359A 84-81 84 81 840081 SUFK RAMB 84/12/11 84/12/17 788112 788112 810047 810047 84-810 84-810 SUFK 84/11/01 307047A 299712A 84-82 84 82 840082 SUFK RAMB 84/12/01 84/12/17 788112 788112 810047 810047 84-83 84 83 840083 SUFK RAMB 84/12/21 84/12/22 788112 788112 810048 810048 84-85 84 8S 840085 SUFK RAMB 84/12/12 84/12/28 788112 788112 810032 810032 84-86 84 86 840086 SUFK RAMB 84/12/15 84/12/28 788112 788112 810032 810032 84-87 84 87 840087 SUFK RAMB 84/12/16 84/12/30 788112 788112 810037 810037 84-88 84 88 840088 SUFK RAMB 84/12/01 84/12/26 788112 788112 810041 810041

# - 122 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

84-89 84 89 840089 SUFK RAMB84/12/01 84/12/26 788112 788112 810041 810041 84-90 84 90 840090 SUFK RAMB84/11/11 84/11/19 788112 788112 810031 810031 84-91 84 91 840091SUFK RAMB84/11/19 84/11/19 788112 788112 810031 810031 84-92 84 92 840092SUFKRAMB84/11/11 84/11/26 788112 788112 810035 810035 84-94 84 94 840094 SUFK RAMB84/11/15 84/11/30 788112 788112 810033 810033 84-95 84 95 840095 SUFK RAMB84/11/01 84/11/18 788112 788112 810045 810045 84-96 84 96 840096 SUFK RAMB84/11/10 84/11/18 788112 788112 810045 810045 84-97 84 97 840097 SUFK RAMB84/11/10 84/11/26 788112 788112 810030 810030 84100 84 100 84100 840100 SUFK 84/10/20 84/10/20 462670A 462670A 403677 403677 84100A84100A84100A SUFK 84/10/20 462670A 403677 84102 84 102 84102 840102 SUFK 84/11/18 84/11/18 462670A 462670A 427214 427214 84104 84 104 84104 840104 SUFK 84/11/08 84/11/08 462670A 462670A 427215 427215 84127 84 127 84127 840127 SUFK 84/11/06 84/11/06 786052 462670A 403682 403682 84128 84 128 84128 840128RAMB 84/10/14 84/10/03 786052 786052 820025 820025 84129 84 129 84129 840129RAMB 84/10/07 84/10/07 786052 786052 820042 820042 84130 84 130 84130 840130RAME 84/10/09 84/10/09 786052 786052 820045 820045 84131 84 131 84131 840131RAMB 84/10/09 84/10/09 786052 786052 820045 820045 84132 84 132 84132 840132RAMB 84/10/11 84/10/11 786052 786052 820026 820026 84133 84 133 84133 840133RAMB 84/10/13 84/10/13 786052 786052 820027 820027 84134 84 134 84134 840134RAMB 84/10/13 84/10/13 786052 786052 820027 820027 84135 84 135 84135 840135RAMB 84/10/15 84/10/15 786052 786052 820028 820028 84136 84 136 84136 840136RAMB 84/10/21 84/10/21 786052 786052 820029 820029 84136A84136A84136 RAMB 84/10/21 786052 820029 84137 84 137 84137 840137RAMB 84/10/21 84/10/21 786052 786052 820029 820029 84137A84137A84137 RAMB 84/10/21 786052 820029 84138 84 138 84138 840138RAMB 84/10/24 84/10/24 786052 786052 820030 820030 84138A84138A84138 RAMB 84/10/24 786052 820030 84139 84 139 84139 840139RAMB 84/10/28 84/10/28 786052 786052 820032 820032 84139A84139A84139 RAMB 84/10/28 786052 820032 84139B 84139B 84139 RAMB 84/10/28 786052 820032 84140 84 140 84140 840140RAMB 84/10/28 84/10/28 786052 786052 820032 820032 84141 84 141 84141 840141RAMB 84/10/30 84/10/30 786052 786052 820033 820033 84141A84141A84141 RAMB 84/10/30 786052 820033 84142 84 142 84142 840142RAMB 84/10/31 85/10/31 786052 786052 820034 820034 84142A84142A84142 RAMB 84/10/31 786052 820034 84143 84 143 84143 840143RAMB 84/10/31 84/10/31 786052 786052 820034 820034 84144 84 144 84144 840144RAMB 84/11/03 84/11/03 786052 786052 820037 820037 84145 84 145 84145 840145RAMB 84/11/06 84/11/06 786052 786052 820038 820038 84145A84145A84145 RAMB 84/11/06 786052 820038 84146 84 146 84146 840146RAMB 84/11/06 84/11/06 786052 786052 820038 820038 84146A84146A84146 RAMB 84/11/06 786052 820038 84147 84 147 84147 840147RAMB 84/11/13 84/11/13 786052 786052 820039 820039 84147A84147A84147 RAMB 84/11/13 786052 820039 84147B 84147B 84147 RAMB 84/11/13 786052 820039 84148 84 148 84148 840148RAMB 84/11/15 84/11/15 786052 786052 820040 820040 84149 84 149 84149 840149RAMB 84/11/15 84/11/15 786052 786052 820040 820040 84149A84149A84149 RAMB 84/11/15 786052 820040 84150 84 150 84150 840150RAMB 84/11/17 84/11/17 786052 786052 820041 820041 84151 84 151 84151 840151RAMB 84/11/19 84/11/19 786052 786052 820046 820046 84152 84 152 84152 840152RAMB 84/11/19 84/11/19 786052 786052 820046 820046

# - 123 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

84154 84 154 84154 840154RAMB 84/11/26 84/11/26 786052 786052 820048 820048 84808 84 808 539546 SUFK 84/11/20 84/11/20 403689A 403,689A 481391A 481,391A 84811 84 811 539547 SUFK 84/12/14 84/12/14 403689A 403,689A 29971A 299,712A 85 1 85 1 850001 RAMB 85/03/18 85/03/18 737391 786553 772871 772871 85 10 85 10 850010 SUFK 85/01/26 85/01/26 737391 512959 772871 306827 85 102 85 102 850102 SUFK 85/02/28 85/02/28 737391 512959 772871 390792 85 103 85 103 850103 SUFK 85/02/28 85/02/28 737391 512959 772871 390792 85 104 85 104 831269 RAMB 85/03/05 85/03/05 737391 786553 772871 792297 85 105 85 105 850105 SUFK 84/02/24 85/02/24 737391 512959 772871 390793 85 11 85 11 850011 SUFK 85/02/03 85/02/03 737391 512959 772871 324800 85 112 85 112 850112 SUFK 85/01/06 85/01/06 737391 462670A 772871 810083 85 113 85 113 850113 RAMB 85/02/11 85/02/11 737391 788112 772871 820019 85 113A85 113A850113 RAMB 85/02/11 737391 772871 85 113B85 113B850113 RAMB 85/02/11 737391 772871 85 114 85 114 850114 SUFK 85/01/11 85/01/11 737391 462670A 772871 810075 85 115 85 115 850115 RAMB 85/02/14 85/02/14 737391 788112 772871 820022 85 115A85 115A850115 RAMB 85/02/14 737391 772871 85 116 85 116 850116 SUFK 85/01/15 85/01/15 737391 462670A 772871 810071 85 117 85 117 850117 RAMB 85/02/19 85/02/19 737391 788112 772871 820004 85 117A85 117A850117 RAMB 85/02/19 737391 772871 85 118 85 118 850118 SUFK 85/01/19 85/01/19 737391 462670A 772871 810072 85 119 85 229 850119 RAMB 85/02/21 85/02/21 786553 788112 830061 820005 85 119 85 119 850229 RAMB 85/04/03 85/04/03 786553 786553 830061 830061 85 12 85 12 850012 SUFK 85/02/03 85/02/03 737391 512959 772871 324800 85 120 85 120 850120 SUFK 85/01/23 85/01/23 737391 462670A 772871 810054 85 121 85 121 850121 RAMB 85/02/23 85/02/23 737391 788112 772871 820006 85 122 85 122 850122 SUFK 85/01/26 85/01/26 737391 462670A 772871 810030 85 123 85 123 850123 SUFK 85/01/28 85/01/28 737391 462670A 772871 810029 85 124 85 124 850124 RAMB SUFK 85/02/27 85/02/27 737391 788112 772871 820013 85 125 85 125 850125 SUFK 85/03/03 85/02/03 737391 462670A 772871 810022 85 126 85 126 850126 RAMB SUFK 85/02/28 85/02/28 737391 788112 772871 820014 85 127 85 127 850127 RAMB 85/01/09 85/01/09 737391 788112 772871 820015 85 128 85 128 850128 SUFK 85/02/11 85/02/11 737391 462670A 772871 810024 85 128A85 128A850128 SUFK 85/02/11 737391 772871 85 129 85 129 850129 SUFK 85/02/13 85/02/13 737391 462670A 772871 810021 85 129A85 129A850129 SUFK 85/02/13 737391 772871 85 129B85 129B850129 SUFK 85/02/13 737391 772871 85 130 85 130 850130 RAMB SUFK 85/01/16 85/01/16 737391 788112 772871 820021 85 131 85 131 850131 SUFK 85/02/19 85/02/19 737391 462670A 772871 810019 85 132 85 132 850132 RAMB 85/01/19 85/01/19 737391 788112 772871 820016 85 133 85 133 850133 SUFK RAMB 85/02/22 85/02/22 737391 462670A 772871 810016 85 134 85 134 850134 RAMB 85/01/21 85/01/21 737391 788112 772871 820010 85 135 85 135 85013S SUFK 85/02/27 85/02/27 737391 462670A 772871 810011 85 135A85 135A850135 SUFK 85/02/27 737391 772871 85 136 85 136 850136 RAMB 85/01/22 85/01/22 737391 788112 772871 820012 85 136A85 136A850136 RAMB 85/01/22 737391 772871 85 137 85 137 850137 RAMB 85/01/24 85/01/24 737391 788112 772871 820020 85 138 85 138 850138 SUFK 85/02/02 85/03/02 737391 462670A 772871 810008 85 139 85 139 850139 SUFK 85/03/06 85/03/06 737391 462670A 772871 810007 85 140 85 140 850140 SUFK 85/03/11 85/03/11 737391 462670A 772871 810006

# - 124 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85 142 85 142 850142 SUFK 85/01/13 85/03/13 737391 462670A 772871 810005 85 148 85 148 850148 SUFK 85/03/26 85/03/26 737391 462670A 772871 810084 85 149 85 149 850149 SUFK 85/03/28 85/03/28 737391 462670A 772871 810035 85 150 85 150 850150 SUFK 85/03/28 85/03/28 462670A 462670A 810035 810035 85 151 85 151 850151 SUFK 85/03/30 85/03/30 462670A 462670A 810034 810034 85 153 85 153 850153 SUFK 85/04/02 85/04/02 462670A 462670A 810053 810053A 85 157 85 157 850157 SUFK 85/01/13 85/01/13 462670A 462670A 810065 810065 85 159 85 159 850159 SUFK RAMB 85/01/18 85/01/18 462670A 462670A 810067 810067 85 161 85 161 850161 SUFK 85/01/20 85/01/20 462670A 462670A 810093 810093 85 162 85 162 850162 SUFK 85/01/22 85/01/22 462670A 462670A 810050 810050 85 164 85 164 850164 SUFK 85/01/27 85/01/27 462670A 462670A 810048 810048 85 166 85 166 850166 SUFK 85/01/29 85/01/29 462670A 462670A 810064 810064 85 169 85 169 850169 SUFK 85/02/02 85/02/02 462670A 462670A 810061 810061 85 171 85 171 850171 SUFK 85/02/06 85/02/06 462670A 462670A 810074 810074 8S 171A85 171A850171 SUFK 85/02/06 462670A 810074 85 173 85 173 850173 SUFK 85/02/07 85/02/07 462670A 462670A 810060 810060 85 175 85 175 850175 SUFK 85/02/10 85/02/10 462670A 462670A 810037 810037 85 176 85 176 850176 RAMB 85/01/08 85/01/08 786553 786553 830072 830072 85 176A85 176A850176 RAMB 85/01/08 786553 830072 85 177 85 177 850177 SUFK 8S/02/13 85/02/13 462670A 462670A 810089 810089 85 178 85 178 850178 RAMB 85/01/11 85/01/11 786553 786553 830011 830011 85 179 85 179 850179 SUFK 85/02/14 85/02/14 462670A 462670A 810047 810047 85 18 85 18 850018 SUFK 85/02/20 85/02/20 737391 512959 772871 539529 85 180 85 180 850180 RAMB 85/01/13 85/01/13 786553 786553 830010 830010 85 181 85 181 850181 SUFK 85/02/16 85/02/16 462670A 462670A 810045 810045 85 182 8S 182 850182 SUFK 85/02/17 85/02/17 462670A 462670A 810044 810044 85 183 85 183 850183 SUFK 85/02/21 85/02/21 462670A 462670A 810059 810059 85 184 85 184 850184 SUFK 85/02/23 85/02/23 462670A 4G2670A 810046 810046 85 185 85 185 850185 SUFK 85/02/25 85/02/25 462670A 4G2670A 810042 810042 85 186 85 186 850186 SUFK 85/02/25 85/02/25 462670A 462670A 810042 810042 85 187 85 187 850187 SUFK 85/02/27 85/02/27 462670A 462670A 810041 810041 85 188 85 188 850188 RAMB 85/01/24 85/01/24 786553 786553 830021 830021 85 189 85 189 850189 RAMB 85/01/27 85/01/27 786553 786553 830020 830020 85 19 85 19 850019 SUFK 85/02/20 85/02/20 737391 512959 772871 539529 85 191 85 191 850191 RAMB 8S/01/29 85/01/29 786553 7865S3 830018 830018 85 192 85 192 850192 RAMB 85/01/30 85/01/30 786553 786553 830015 830015 85 194 85 194 850194 RAMB 85/01/30 85/01/30 786553 786553 830069 830069 85 195 85 195 850195 RAMB 85/02/03 85/02/03 786553 786553 830070 830070 85 197 85 197 851097 RAMB 85/02/04 85/02/04 786553 786553 830068 830068 85 199 85 199 850199 RAMB 85/02/10 85/02/10 786553 7865S3 830065 830065 85 19A85 19A850019 SUFK 85/02/20 737391 772871 85 19B 85 19B 850019 SUFK 85/02/20 737391 772871 85 2 85 2 850002 RAMB 8S/03/18 85/03/18 737391 786S53 772871 772871 85 20 85 20 850020 SUFK BS/02/24 85/02/24 737391 512959 772871 384606 85 200 85 220 850220 RAMB 85/03/14 85/03/14 786553 786553 830076 830076 85 207 85 207 8SO207 RAMB 85/02/21 8S/02/21 786553 786553 830OS4 830054 85 209 85 209 850209 RAMB 85/02/24 85/02/24 786553 786553 630047 830047 85 211 85 211 850211 RAMB 85/02/27 85/02/27 786S53 786553 830046 830046 85 213 85 213 850213 RAMB 85/02/28 85/02/28 786553 786553 830004 830004 85 215 85 215 850215 RAMB 85/03/07 85/03/07 786553 786553 830002 830002

# - 125 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85 217 85 217 850217 RAMB 85/03/09 85/03/09 786553 786553 830001 830001 85 219 85 219 850219 RAMB 85/03/11 85/03/11 786553 786553 820077 820077 85 219A85 219A850219 RAMB 85/03/11 786553 820077 85 221 85 221 850221 RAMB 85/03/17 85/03/17 786553 786553 830074 830074 85 223 85 223 850223 RAMB 85/03/20 85/03/20 786553 786553 830014 830014 85 225 85 225 850225 RAMB 85/03/24 85/03/24 786552 786553 830013 830013 85 227 85 227 850227 RAMB 85/03/30 85/03/30 786553 786553 830063 830063 85 231 85 231 850231 RAMB 85/04/06 85/04/06 850231 786553 830060 830060 85 233 85 233 850233 RAMB 85/04/10 85/04/10 786553 786553 830017 830017 85 235 85 235 850235 RAMB 85/04/12 85/04/12 786553 786553 830051 830051 85 237 85 237 850237 RAMB 85/01/19 85/01/19 786553 786553 830050 830050 85 239 85 239 850239 RAMB 85/01/22 85/01/22 786553 786553 830052 830052 85 241 85 241 850241 RAMB 85/01/26 85/01/26 786553 786553 830073 830073 85 25 85 25 85002S SUFK 85/03/01 85/03/01 737391 512959 772871 323315 85 269 85 269 850269 SUFK 85/01/03 85/01/03 462670A 462670A 820013 820013 85 27 85 27 850027 SUFK 85/03/08 85/03/08 737391 512959 772871 323316 85 271 85 271 850271 SUFK 85/01/05 85/01/05 462670A 462670A 820014 820014 85 273 85 273 850273 SUFK 85/01/09 85/01/09 462670A 462670A 820039 820039 85 275 85 27S 850275 SUFK 85/01/11 85/01/11 462670A 462670A 820040 820040 85 277 85 277 8S0277 SUFK 85/01/16 85/01/16 462670A 462670A 820099 820099 85 279 85 279 850279 SUFK 85/01/18 85/01/18 462670A 462670A 820100 820100 85 281 85 281 850281 SUFK 85/01/24 85/01/24 462670A 462670A 820001 820001 85 281A85 281A850281 SUFK 85/01/24 462670A 820001 85 283 85 283 850283 SUFK 85/01/25 85/01/25 462670A 462670A 820049 820049 85 285 85 285 850285 SUFK 85/01/27 85/01/27 462670A 462670A 820055 820055 85 287 85 287 850287 SUFK 85/01/30 85/01/30 462670A 462670A 820042 820042 85 289 85 289 850289 SUFK 85/02/03 85/02/03 462670A 462670A 820033 820033 85 29 85 29 850029 SUFK 85/03/11 85/03/11 737391 512959 772871 526024 8S 291 85 291 850291 SUFK 85/02/05 85/02/05 462670A 462670A 820098 820098 d5 291A85 291A650291 SUFK 85/02/05 462670A 820098 85 293 85 293 850293 SUFK 85/02/09 85/02/09 462670A 462670A 820015 820015 85 295 85 295 850295 SUFK 85/02/10 85/02/10 462670A 462670A 820034 820034 85 295A85 295A850295 SUFK 85/02/10 462670A 820034 85 297 85 297 850297 SUFK 85/02/15 85/02/15 462670A 462670A 820105 820105 85 297A85 297A850297 SUFK 85/02/15 462670A 820105 85 297B85 297B850297 SUFK 85/02/15 462670A 820105 85 299 85 299 850299 SUFK 85/02/10 85/02/10 462670A 462670A 820002 820002 8S 3 85 3 850003 RAMB 85/02/09 85/02/09 737391 786553 772871 774680 85 300 85 300 850300 SUFK 85/02/10 85/02/10 462670A 462670A 820002 820002 85 302 85 302 850302 SUFK 85/02/13 85/02/13 462670A 462670A 820010 820010 85 304 85 304 850304 SUFK 85/02/17 85/02/17 462670A 462670A 820048 820048 85 306 85 306 850306 SUFK 85/02/18 85/02/18 462670A 462670A 820106 820106 85 308 85 308 850308 SUFK 8S/02/23 85/02/23 462670A 462670A 820037 820037 85 31 85 31 850031 SUFK 85/03/14 85/03/14 737391 512959 772871 472150 85 310 85 310 850310 SUFK 85/02/27 85/02/27 462670A 462670A 820038 820038 85 312 85 312 462670A8SO312 SUFK 85/02/28 85/02/28 462670A 462670A 820043 820043 85 313 85 313 850313 SUFK 85/03/02 85/03/02 462670A 462670A 820097 820097 85 313A85 313A850131A850313 SUFK 85/03/08 85/03/02 462670A 462670A 820012 820097 85 33 85 33 850033 SUFK 85/03/16 85/03/16 737391 512959 772871 465921 85 36 85 36 850036 RAMB 85/02/03 85/02/03 737391 786052 772871 810009

# - 126 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85 38 85 38 850038 RAMB 85/02/06 85/02/06 737391 786052 772871 810017 85 38A85 38A850038 RAMB 85/02/06 737391 772871 85 3A 85 3A 850003 RAMB 85/02/09 737391 772871 85 4 85 4 850004 RAMB 85/02/09 85/02/09 737391 786553 772871 774680 85 40 85 40 850040 RAMB 85/02/09 85/02/09 737391 786052 772871 810002 85 400 85 400 850400 SUFK BS/01/02 85/01/02 403689 403689 830137 830137 85 401 85 401 BS0401 SUFK 85/01/03 85/01/03 403689 403689 830010 830010 85 402 85 402 850402 SUFK 85/01/06 85/01/06 403689 403689 830004 830004 85 403 85 403 850403 SUFK 85/01/06 85/01/06 403689 403689 830004 830004 85 404 85 404 850404 SUFK 85/01/07 85/01/07 403689 403689 830002 830002 85 405 85 405 850405 SUFK 85/01/09 85/01/09 403689 403689 830001 830001 85 406 85 406 850406 SUFK 85/01/10 85/01/10 403689 403689 830207 830207 d5 407 85 407 850407 SUFK 85/01/10 85/01/10 403689 403689 850207 830207 85 408 85 408 850408 SUFK 85/01/11 85/01/11 403689 403689 850205 830205 85 409 85 409 850409 SUFK 85/01/13 85/01/13 403689 403689 830203 830203 85 41 85 41 850041 RAMB 85/02/12 85/02/12 737391 786052 772871 810016 85 410 85 410 850410 SUFK 85/01/14 85/01/14 403689 403689 830156 830156 85 411 85 411 850411 SUFK 85/01/17 85/01/17 403689 403689 830155 830155 85 412 85 412 850412 SUFK 85/01/19 85/01/19 403689 403689 830151 830151 85 413 85 413 850413 SUFK 85/01/19 85/01/19 403689 403689 830151 830151 85 414 85 414 850414 SUFK 85/01/21 85/01/21 403689 403689 830173 830173 85 415 85 415 850415 SUFK 85/01/22 85/01/22 403689 403689 830190 830190 85 416 85 416 850416 SUFK 85/01/23 85/01/23 403689 403689 830188 830188 85 417 85 417 850417 SUFK 85/01/2S 85/01/25 403689 403689 830148 830148 85 418 85 418 850418 SUFK 85/01/27 85/01/27 403689 403689 830144 830144 85 419 85 419 850419 SUFK 85/01/29 85/01/29 403689 403689 830156 830153 85 41A85 41A850041 PAMB 85/02/12 737391 772871 85 42 85 42 850042 RAMB 85/02/12 85/02/12 737391 786052 772871 810016 85 420 85 420 850420 SUFK 85/01/31 85/01/31 403689 403689 830143 830143 85 421 85 421 850421 SUFK 85/01/30 85/01/30 403689 403689 830142 830142 85 422 85 422 850422 SUFK 85/02/02 85/02/02 403689 403689 830141 830141 85 423 85 423 850423 SUFK 85/02/02 85/02/02 403689 403689 830141 830141 85 424 85 424 850424 SUFK 85/02/03 85/02/03 403689 403689 830140 830140 85 425 85 425 850425 SUFK 85/02/05 85/02/05 403689 403689 830165 830165 85 426 85 426 850426 SUFK 85/02/07 85/02/07 403689 403689 830162 830162 85 426A85 426A850426 SUFK 85/02/07 403689 830162 85 427 85 427 850427 SUFK 85/02/09 85/02/09 403689 403689 830138 830138 85 427A85 427A850427 SUFK 85/02/09 403689 830138 85 428 85 428 850428 SUFK 85/02/11 85/02/11 403689 403689 830172 830172 85 429 85 429 850429 SUFK 85/02/11 85/02/11 403689 403689 830172 830172 85 42A85 42A850042 RAMB 85/02/12 737391 772871 85 42B 85 42B 850042 PAMB 85/02/12 737391 772871 85 430 85 430 850430 SUFK 85/02/13 85/02/13 403689 403689 830171 830171 SS 431 85 431 850431 SUFK 85/02/15 85/02/15 403689 403689 830169 830169 85 432 85 432 850432 SUFK 85/02/17 85/02/17 403689 403689 830136 830136 85 433 85 433 850433 SUFK 85/02/19 85/02/19 403689 403689 83013S 83013S 8S 434 85 434 850434 SUFK 85/02/19 85/02/19 403689 403689 830135 830135 85 435 8S 435 850435 SUFK 85/02/21 85/02/21 403689 403689 830147 830147 85 436 85 436 850436 SUFK 85/02/22 85/02/22 403689 403689 830132 830132 85 437 85 437 850437 SUFK 85/02/26 85/02/26 403689 403689 830139 830139

# - 127 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85 438 85 438 539527 SUFK 85/01/16 85/01/16 403689A 403,689A 323668A 323,668A 85 439 85 439 539528 SUFK 85/01/16 85/01/16 403689A 403,689A 465921A 465,921A 85 439A85 439A539528 SUFK 85/01/16 403689A 465921A 85 44 85 44 850044 RAMB 85/02/17 85/02/17 737391 786052 772871 810021 85 440 85 440 539529 SUFK 85/01/16 85/01/16 403689A 403,689A 465921A 465,921A 85 441 8S 441 850441 SUFK 85/03/05 85/03/05 403689 403689 830184 830184 85 442 85 442 850442 SUFK 85/03/05 85/03/05 403689 403689 830184 830184 85 443 85 443 539530 SUFK 85/01/16 85/01/16 403689A 403,689A 472135A 472,135A 85 444 85 444 850444 SUFK 85/03/08 85/03/08 403689 403689 830134 830134 85 445 85 445 880445 850445 SUFK 85/03/10 85/03/10 403689 403689 830167 830167 85 445A85 445A850445 SUFK 85/03/10 403689 830167 85 446 85 446 850446 SUFK 85/03/11 85/03/11 403689 403689 830174 830174 85 447 85 447 850447 SUFK 85/03/11 85/03/11 403689 403689 830174 830174 85 448 85 448 850448 SUFK 85/03/13 85/03/13 403689 403689 830161 830161 85 450 85 450 850450 SUFK 85/03/15 85/03/15 403689 403689 830160 830160 85 451 85 451 850451 SUFK 85/03/17 85/03/17 403689 403689 830159 830159 85 452 85 452 850452 SUFK 85/03/18 85/03/18 403689 403689 830131 830131 85 4S3 85 453 850453 SUFK 85/03/18 85/03/18 403689 403689 830131 830131 85 454 85 454 850454 SUFK 85/03/19 85/03/19 403689 403689 830168 830168 85 455 85 455 850455 SUFK 85/03/21 85/03/21 403689 403689 830154 830154 85 456 85 456 850456 SUFK 85/03/23 85/03/23 403689 403689 830128 830128 85 457 85 457 850457 SUFK 85/03/24 85/03/24 403689 403689 830127 830127 85 458 85 458 850458 SUFK 85/03/24 85/03/24 403689 403689 830127 830127 8S 4S9 85 459 850459 SUFK 85/03/26 85/03/26 403689 403689 830182 830182 85 46 85 46 850046 RAMB 85/02/26 85/02/26 737391 786052 772871 810023 85 460 85 460 8504GO SUFK 85/03/27 85/03/27 403689 403689 830052 830052 85 461 85 461 850461 SUFK 85/03/28 85/03/28 403689 403689 830130 830130 85 462 85 462 850462 SUFK 85/03/28 85/03/28 403689 403689 830130 830130 85 463 85 463 850463 SUFK 85/04/02 85/04/02 403689 403689 830051 830051 85 464 85 464 850464 SUFK 85/04/03 85/04/03 403689 403689 830044 830044 85 465 85 465 850465 SUFK 85/04/03 85/04/03 403689 403689 830044 830044 85 465A85 465A850465 SUFK 85/04/03 403689 830044 85 465B85 465B85046S SUFK 85/04/03 403689 830044 85 466 85 466 850466 SUFK 85/04/07 85/04/07 403689 403689 830043 830043 85 467 85 467 850467 SUFK 85/04/09 85/04/09 403689 403689 830042 830042 85 468 85 468 850468 SUFK 85/04/11 85/04/11 403689 403689 830033 830033 85 469 85 469 850469 SUFK 85/04/13 85/04/13 403689 403689 830032 830032 85 470 85 470 850470 SUFK 85/04/13 85/04/13 403689 403689 830032 830032 85 471 85 471 850471 SUFK 85/04/15 85/04/15 403689 403689 830027 830027 85 472 85 472 850472 SUFK 85/01/08 85/01/08 403689 403689 830129 830129 85 473 85 473 850473 SUFK 85/01/09 85/01/09 403689 403689 830024 830024 85 474 85 474 850474 SUFK 85/01/13 85/01/13 403689 403689 830015 830015 85 475 85 475 850475 SUFK 85/01/13 85/01/13 403689 403689 83001S 830015 85 476 8S 476 850476 SUFK 85/01/15 85/01/15 403689 403689 830011 830011 85 477 85 477 850477 SUFK 85/01/17 85/01/17 403689 403689 830202 830202 8S 477A85 477A850477 SUFK 85/01/17 403689 830202 85 477B85 477B850477 SUFK 85/01/17 403689 830202 85 478 85 478 850478 SUFK 85/01/20 85/01/20 403689 403689 830201 830201 85 479 85 479 850479 SUFK 85/01/20 85/01/20 403689 403689 830201 830201 85 48 85 48 850048 SUFK 85/02/27 85/11/11 737391 512959 772871 539528

# - 128 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85 480 85 480 850480 SUFK 85/02/03 85/02/03 403689 403689 830146 830146 85 480A85 480A850480 SUFK 85/02/03 403689 830146 85 481 85 481 850481 SUFK 85/02/06 85/02/06 403689 403689 830199 830199 85 482 85 482 850482 SUFK 85/02/08 85/02/08 403689 403689 830023 830023 85 482A85 482A850482 SUFK 85/02/08 403689 830023 85 483 85 483 850483 SUFK 85/02/11 85/02/11 403689 403689 830181 830181 85 484 8S 484 850484 SUFK 85/02/11 85/02/11 403689 403689 830181 830181 85 485 85 485 850485 SUFK 85/01/13 85/01/13 403689 403689 830197 830197 85 486 85 486 850486 SUFK 85/01/17 85/01/17 403689 403689 830195 830195 85 487 85 487 850487 SUFK 85/01/17 85/01/17 403689 403689 830195 830195 85 488 85 488 850488 SUFK 85/01/19 85/01/19 403689 403689 830193 830193 85 489 85 489 850489 SUFK 85/01/23 85/01/23 403689 403689 830026 830026 85 49 85 49 850049 RAMB 85/02/27 85/02/27 737391 786052 772871 810014 85 490 85 490 850490 SUFK 85/02/06 85/02/06 403689 403689 830191 830191 85 490A85 490A8SO490 SUFK 85/02/06 403689 830191 85 491 85 491 850491 SUFK 85/02/06 85/02/06 403689 403689 830191 830191 85 491A85 491A850491 SUFK 85/02/06 403689 830191 85 492 85 492 850492 SUFK 85/02/08 85/02/08 403689 403689 830194 830194 85 493 85 493 850493 SUFK 85/02/10 85/02/10 403689 403689 830166 830166 85 51 85 51 850051 RAMB 85/02/28 85/02/28 737391 786052 772871 810003 85 52 85 52 850OS2 RAMB 85/02/26 85/02/26 737391 786052 772871 810005 85 52A85 52A850052 RAMB 85/02/26 737391 772871 85 53 85 53 850053 RAMB 85/02/26 85/02/26 737391 786052 772871 810005 85 53A85 S3A850053 RAMB 85/02/26 737391 772871 85 54 85 54 850054 RAMB 85/03/02 85/03/02 737391 786052 772871 810008 85 5S 85 55 850055 RAMB 85/03/05 85/03/05 737391 786052 772871 810010 85 56 85 56 850056 RAMB 85/03/05 85/03/05 737391 786052 772871 810010 85 58 8S 58 850058 RAMB 85/03/09 85/03/09 737391 786052 772871 810012 85 59 85 59 850059 RAMB 85/03/09 85/03/09 737391 786052 772871 810012 85 61 85 61 8SO061 RAMB 85/03/10 85/03/10 737391 786052 772871 810013 85 63 85 63 850063 RAMB 85/03/12 85/03/12 737391 786052 772871 810015 85 64 85 64 850064 RAMB 85/03/14 85/03/14 737391 786052 772871 810018 85 66 85 66 850066 RAMB 85/03/19 85/03/19 737391 786052 772871 810006 85 66A85 66A850066 RAMB 85/03/19 737391 772871 8s 68 85 68 850068 RAMB 85/03/22 85/03/22 737391 786052 772871 810001 85 69 85 69 850069 RAMB 85/03/27 85/03/27 737391 786052 772871 810022 85 69A85 69A850069 RAMB 85/03/27 737391 772871 85 69B 85 69B 850069 RAMB 85/03/27 737391 772871 85 71 85 71 850071 RAMB 85/03/30 85/03/30 737391 786052 772871 810011 85 785 85-785 830549 RAMB 85/01/01 85/01/01 788112 788112 772863 772863 85 785A8S 785A830549 RAMB 85/01/01 788112 772863 85 786 85-786 830550 RAMB 85/01/01 85/01/01 788112 788112 772863 772863 85 787 85-787 830551 RAMB 85/01/03 85/01/03 788112 788112 759323 759323 85 789 85-789 830552 RAMB 85/01/02 85/01/02 788112 788112 759325 759325 85 791 85-791 830553 RAMB 85/01/06 85/01/06 788112 788112 782683 782683 85 792 85-792 830554 RAMB 85/01/06 85/01/06 788112 788112 782683 782683 8S 794 85-794 830555 RAMB 85/01/06 85/01/06 788112 788112 772857 772857 85 795 85-795 830556 RAMB 85/01/06 85/01/06 788112 788112 782681 782681 85 796 8S-796 830557 RAMB 85/01/06 85/01/06 788112 788112 782681 782681 85 797 85-797 830558 RAMB 85/01/06 85/01/06 788112 788112 759326 759326

# - 129 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85 82 85 82 850082 SUFK RAMB85/01/30 85/10/30 737391512959 772871 442949 85 825 85 825 539555 SUFK 85/01/13 85/01/13 403689A 403,689A481386A 481,386A 85 834 85 834 539519 SUFK 85/01/16 85/01/16 403689A 403,689A348710A 348,710A 85 835 85 835 539520 SUFK 85/01/17 85/01/17 403689A 403,689A486782A 486,782A 85 836 85 836 539526 SUFK 85/01/16 85/01/16 403689A 403,689A388171A 388,171A 85 845 85 845 541066 SUFK 85/01/20 85/01/20 403689A 403,689A403674A 403,674A 85 846 85 846 541067 SUFK 85/01/20 85/01/20 403689A 403,689A403674A 403,674A 85 847 85 847 541094 SUFK 85/01/22 85/01/22 403689A 403,689A481346A 481,346A 85 853 85 853 541095 SUFK 85/01/14 85/01/14 403689A 403,689A390798A 390,798A 85 854 85 854 541096 SUFK 85/01/14 85/01/14 403689A 403,689A390798A 390,798A 85 856 85 856 541098 SUFK 85/01/25 85/01/25 403689A 403,689A481381A 481,381A 85 857 85 857 541099 SUFK 85/01/26 85/01/26 403689A 403,689A481387A 481,387A 85 859 85 859 541OG8 SUFK 85/01/30 85/01/30 403689A 403,689A476325A 476,325A 85 860 85 860 S41101 SUFK 85/01/30 85/01/30 403689A 403,689A476325A 476,325A 85 862 85 862 541069 SUFK 85/02/08 85/02/08 403689A 403,689A448297A 448,297A 85 863 85 863 541070 SUFK 85/02/08 85/02/08 403689A 403,689A448297A 448,297A 85 864 85 864 541071 SUFK 85/02/03 85/02/03 403689A 403,689A472116A 472,116A 85 865 85 865 541072 SUFK 85/02/06 85/02/06 403689A 403,689A497950A 497,950A 85 866 85 866 541073 SUFK 85/02/06 85/02/06 403689A 403,689A481383A 481,363A 85 867 85 867 541074 SUFK 85/02/06 85/02/06 403689A 403,689A481383A 481,383A 85 867A85 867A541074 SUFK 85/02/06 403689A 481383A 85 868 85 868 541102 SUFK 85/02/17 85/02/17 403689A 403,689A403683A 403,683A 85 869 85 869 541103 SUFK 85/02/17 85/02/17 403689A 403,689A448302A 448,302A 85 869A85 869A541103 SUFK 85/02/17 403689A 448302A 85 870 85 870 541075 SUFK 85/02/11 85/02/11 403689A 403,689A477181A 477,181A 85 871 85 871 541105 541104SUFK 85/02/17 85/02/17 403689A 403,689A390790A 390,790A 85 872 85 872 541105 SUFK 85/02/17 85/02/17 403689A 403,689A390790A 390,790A 85 873 85 873 541076 SUFK 65/02/12 85/02/12 403689A 403,689A472121A 472,121A 85 874 85 874 541077 SUFK 85/02/12 85/02/12 403689A 403,689A472121A 472,127A 85 875 85 875 541078 SUFK 85/02/13 85/02/13 403689A 403,689A472121A 472,127A 85 878 85 878 541079 SUFK 85/02/15 85/02/15 403689A 403,689A368192A 368,192A 85 880 85 880 541080 SUFK 85/02/22 85/02/22 737391 403,689A772871472,122A 85 882 85 882 541108 SUFK 85/02/28 85/02/26 403689A 403,689A 403682A 403,682A 85 883 85 883 541081 SUFK 85/03/08 85/03/08 403689A 403,689A 472114A 472,114A 85 884 85 884 541082 SUFK 85/03/08 85/03/08 403689A 403,689A 472114A 472,114A 85 885 85 885 541083 SUFK 85/02/28 85/02/28 403689A 403,689A 472120A 472,120A 85 887 85 887 541084 SUFK 85/02/23 85/02/23 403689A 403,689A 384596A 384,596A 85 888 85 888 541085 SUFK 85/02/23 85/02/23 403689A 403,689A 472154A 472,154A 85 889 85 889 541086 SUFK 85/03/06 85/03/06 403689A 403,689A 472124A 472,124A 85 890 85 890 541087 SUFK 85/03/08 85/03/08 403689A 403,689A 341122A 341,122A 85 895 85 895 541091 SUFK 85/03/08 85/03/08 403689A 403,689A 472123A 472,123A 85 898 85 898 541092 SUFK 85/03/08 85/03/08 403689A 403,689A 340661A 340,661A 85 899 85 899 541093 SUFK 85/03/06 85/03/06 403689A 403,689A 481353A 481,353A 85 900 85 900 541127SUFK 85/01/04 85/01/04 512959A 512,959A 328265A 328,265A 85 901 85 901 541128SUFK 85/01/04 85/01/04 512959A 512,959A _328265A 328,265A 85 905 85 905 541141 SUFK 85/01/14 85/01/14 512959A 512,959A 472140A 472,140A 85 906 85 906 541142 SUFK 85/01/14 85/01/14 512959A 512,959A 472140A 472,140A 85 907 85 907 541132SUFK 85/01/15 85/01/15 512959A 512,959A 323319A 323,319A 85 909 85 909 541143 SUFK 85/01/19 85/01/19 512959A 512,959A 403687A 403,687A 85 911 85 911 541144 SUFK 85/01/21 85/01/21 512959A 512,959A 427160A 472,160A

# - 130 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR 6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85 912 85 912 541135SUFK 85/01/25 85/01/25 512959A 512,959A 323320A 323,320A 85 913 85 913 541136 SUFK 85/01/25 85/01/25 512959A 512,959A 323320A 323,320A 85 915 85 915 541145 SUFK 85/01/29 85/01/29 512959A 512,959A 352815A 352,815A 85 916 85 916 541146 SUFK 85/01/29 85/01/29 512959A 512,959A 352815A 352,815A 85 919 85 919 541147 SUFK 85/02/04 85/02/04 512959A 512,959A 472128A 472,128A 85 923 85 923 541115 SUFK 85/02/07 85/02/07 512959A 512,959A 328270A 328,270A 85 930 85 930 541149 SUFK 85/02/17 85/02/17 512959A 512,959A 481370A 481,370A 85 930A85 930A541149 SUFK 85/02/17 512959A 481370A 85 931 85 931 541121 SUFK 85/02/18 85/02/18 512959A 512,959A 328260A328,260A 85 939 85 939 541152 SUFK 85/03/04 512959A 472138A 85 940 85-940 831210 RAMB 85/01/16 85/01/16 786553 786553 805186 805186 85 941 85 941 541152 541154 SUFK 85/01/16 85/03/11 512959A 512,959A 481369A 481,369A 85 943 85-943 831213 RAMB 85/01/17 85/01/17 786553 786553 805300 805300 85 974 8S-974 831236 RAMB 85/03/11 85/02/13 786553 786553 792321 792321 85 979 85-979 541107 SUFK 85/02/13 85/02/15 403689A 403,689A 368192A 368,192A 85 986 85-986 541111 SUFK 85/03/11 85/03/11 403689A 403,689A 352816A 352,816A 85 989 85 989 831248 RAMB 85/02/19 786553 749171 85 997 85 997 831252 RAMB 85/02/22 786553 785468 85+923 85+923 SUFK 85/01/08 786553 792311 85-100085-1000831255 RAMS 85/02/25 85/02/25 737391 786553 772871 799419 85-100185-1001831256 RAMB 85/02/02 85/02/26 403816A 786553 792310 792310 85-100285-1002 831257 SUFK 85/02/04 85/02/27 307047A 786553 792291 792291 85-100485-1004831259 RAMB SS/02/28 85/02/28 403816A 786553 749170 749170 85-100685-1006831261 PAMB 85/03/01 403816A 792294 85-100785-1007831262 RAMB 85/03/01 737391 737391 85-100885-1008831263 RAMB 85/03/02 737391 737391 85-100985-1009831264 RAMS 85/03/02 737391 737391 A5-101085-1010831265 RAMB 85/03/03 737391 737391 85-101185-1011831266 RAMB 85/03/03 737391 737391 85-101285-1012831267 RAMB 85/03/04 85/03/04 737391 786553 737391 805184 85-101385-1013831268 RAMB 85/03/04 737391 737391 85-109 85 109 850109 RAMB 85/03/17 85/02/06 737391 788112 737391 820001 85-110 85 110 850110 PAMB 85/03/18 85/02/06 737391 788112 737391 820001 85-110A85-110A850110 RAMB 85/03/18 737391 737391 85-111 85 111 850111 RAMB 85/03/19 85/02/08 737391 788112 737391 820017 85-112 85 112 850112 RAMB 85/03/20 85/02/08 737391 788112 737391 820017 85-112A8S-112A850112 RAMB 85/03/20 737391 737391 85-113 85 113 850113 RAMB 85/03/21 85/02/11 737391 788112 772871 820019 85-114 85 114 850114 RAMB 85/03/22 85/02/14 737391 788112 772871 820022 85-115 85 115 850115 RAMB SUFK 85/03/23 85/02/14 737391 788112 772871 820022 85-115A85-115A850115 RAMB 85/03/23 737391 772871 85-115B8S-115B850115 RAMB 85/03/23 737391 '772 871 85-116 85 116 850116 RAMB 85/03/24 85/02/16 737391 788112 772871 820003 85-117 85 117 850117 RAMB 85/03/2S 85/02/19 737391 788112 772871 820004 SS-118 8S 118 850118 RAMB 85/03/26 85/02/19 737391 788112 772871 820004 85-118A85-118A850118 RAMB 85/03/26 737391 772871 85-118B85-118B850118 RAMB 85/03/26 737391 772871 85-119 85 119 850119 RAMB 85/03/27 85/02/21 737391 788112 772871 820005 85-120 85 120 850120 RAMB 85/03/28 85/02/21 737391 788112 772871 820005 85-120A85-120A850120 RAMB 85/03/28 737391 772871

# - 131 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85-120B85-120B850120 RAMB 85/03/28 737391 772871 85-121 85 121 850121 RAMB SUFK 85/03/29 85/02/23 737391 788112 772871 820006 85-122 85 122 850122 RAMB 85/03/29 85/02/24 737391 788112 772871 820008 85-123 85 123 850123 RAMB 8S/03/10 85/02/24 737391 788112 772871 820008 85-123A85-123A850123 RAMB 85/03/10 737391 772871 85-123B85-123B8SO123 RAMB 85/03/10 737391 772871 85-124 85 124 850124 R.AMB 8S/03/10 85/02/27 737391 788112 772871 820013 8S-124A85-124A850124 RAMB 85/03/10 737391 772871 85-125 85 125 850125 RAMB 8S/03/04 85/02/27 737391 788112 772871 820013 85-125A85-125ABS0125 RAMB 85/03/04 737391 772871 85-126 85 126 850126 RAMB 85/03/10 85/02/28 737391 788112 772871 820014 85- 1278S 127 850127 RAMB SUFK 85/03/11 85/01/09 737391 788112 772871 820015 85-127A85-127A850127 RAMB 85/03/11 737391 772871 85-128 85 128 850128 RAMB 8S/03/15 8S/01/09 737391 788112 772871 820015 85-128A8S-128A850128 RAMB 85/03/15 737391 772871 85-129 8S 129 850129 RAMB 85/03/18 85/01/13 737391 788112 772871 820002 85-130 85 130 850130 RAMB 85/01/01 85/01/16 737391 788112 772871 820021 85-130A85-130A850130 RAMB 85/01/01 737391 772871 85-131 85 131 850131 PAMB 8S/01/02 85/01/16 737391 788112 772871 820021 85-131A85-131A850131 RAMB 85/01/02 737391 772871 85-131B85-131B850131 RAMB 85/01/02 737391 772871 85-132 85 132 850132 RAMBSUFK 85/01/03 85/01/19 737391 788112 772871 820016 85-133 85 133 850133 RAMB SUFK 85/01/04 85/01/19 737391 788112 772871 820016 85-133A85-133A850133 RAMB 8S/01/04 737391 772871 85-133B85-133B850133 RAMB 85/01/04 737391 772871 85-134 85 134 850134 RAMB SUFK 85/01/05 85/01/21 737391 788112 772871 820010 85-135 85 135 850135 RAMB 85/01/06 85/01/22 737391 788112 772871 820012 A5-136 85 136 850136 RAMB SUFK 85/01/07 BS/01/22 737391 788112 772871 820012 85-136A85-136A850136 RAMB 85/01/07 737391 772871 85-136B85-136B850136 RAMB 85/01/07 737391 772871 85-137 85 137 850137 RAMB SUFK 85/01/08 8S/01/24 737391 788112 772871 820020 85-138 85 138 850138 RAMB 85/01/09 85/01/24 737391 788112 772871 820020 85-138A85-138A850138 RAMB 85/01/09 737391 772871 85-139 85-139 850139 RAMB 85/01/10 737391 772871 85-176 85 176 850176 RAMB SUFK 85/01/11 85/01/08 737391 786553 772871 830072 85-177 85 177 850177 RAMB 85/01/12 85/01/08 737391 786553 772871 830072 85-177A85-177A850177 RAMB 85/01/12 737391 772871 85-177B85-17713 850177 RAMB85/01/12 737391 772871 85-178 85 178 850178 RAMB SUFK 85/01/13 85/01/11 737391 786553 772871 830011 85-179 85 179 850179 RAMB 8S/01/14 85/01/11 737391 786553 772871 830011 85-179A85-179A850179 RAMB 85/01/14 737391 772871 85-179B85-1798850179 RAMB 85/01/14 737391 772871 85-180 85 180 850180 RAMB SUFK 85/01/15 85/01/13 737391 786553 772871 830010 85-181 8S 181 850181 RAMB 85/01/16 85/01/16 737391 786553 772871 830009 8S-182 85 182 850182 RAMB 85/01/16 85/01/16 737391 786553 -772871 830009 85-183 85 183 850183 PAMB 8S/01/18 8S/01/18 737391 7865S3 772871 830008 85-184 85 184 850184 RAMB 85/01/19 85/01/20 737391 786553 772871 830007 85-185 85 185 850185 RAMB 85/01/20 85/01/20 737391 78GS53 772871 830007 85-185085-1850850185 RAMB 85/01/20 737391 772871 85-185A85-185A850185 RAMB 85/01/20 737391 772871

# - 132 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85-186 85 186 850186 PAMB 8S/01/22 85/01/22 737391 786553 772871 830006 85-187 85 187 850187 RAMB 85/03/23 85/01/22 737391 786553 772871 830006 85-188 85 188 850188 RAMB SUFK 85/01/24 85/01/24 737391 786553 772871 830021 85-189 85 189 850189 RAMS SUFK 85/01/24 85/01/27 737391 786553 772871 830020 85-190 85 190 850190 RAMB 85/01/26 85/01/29 737391 786553 772871 830018 85-191 85 191 850191 RAMB SUFK 85/01/26 85/01/29 737391 786553 772871 830018 85-192 85 192 850192 RAMB SUFK 85/01/27 85/01/30 737391 786553 772871 830015 85-193 85 193 850193 RAMB 85/01/28 85/01/30 737391 786553 772871 830069 85-194 85 194 850196 RAMB 85/02/02 85/02/04 737391 786553 772871 830068 85-195 85 195 850195 RAMB SUFK 85/02/01 85/02/03 737391 786553 772871 830070 85-197 85 197 850197 RAMB 85/02/03 85/02/04 737391 786553 772871 830068 85-197085-1970850197 RAMB 85/02/03 737391 772871 85-197A85-197A850197 RAMS 85/02/03 737391 772871 85-198 85 198 850198 RAMB 85/02/04 85/02/08 737391 786553 772871 830066 85-199 85 199 850199 RAMB SUFK 85/02/05 85/02/10 737391 786553 772871 830065 85-2 85-2 850002 RAMB 85/03/19 737391 772871 85-200 85 200 850200 RAMS 85/02/06 85/02/10 737391 786553 772871 830065 85-201 85 201 850201 RAMB 85/02/07 85/02/12 737391 786553 772871 830016 85-202 85 202 850202 RAMB 85/02/09 85/02/15 737391 786553 772871 830058 85-203 85 203 850203 RAMB 85/02/10 85/02/15 737391 786553 772871 830058 85-203A85-203A850203 RAMB 85/02/10 737391 772871 85-203B85-203B850203 RAMB 85/02/10 737391 772871 85-204 85 204 850204 RAME 85/02/11 85/02/16 737391 786553 772871 830057 85-205 8S 205 850205 RAMB 85/02/11 85/02/16 737391 786553 772871 830057 85-206 85 206 850206 RAMB 85/02/13 85/02/19 737391 786553 772871 830056 85-3 85-3 BS0003 RAMB 85/03/20 737391 772871 85-36 85-36 850036 RAMB 85/03/23 737391 772871 85-37 85 37 850037 RAMB 85/02/01 85/02/03 737391 786052 772871 810009 85-38 65 38 850038 RAME SUFK 85/02/02 85/02/06 737391 786052 772871 810017 85-39 85 39 850039 RAMB 85/02/03 85/02/06 737391 786052 772871 810017 85-39A85-39A850039 RAMB 85/02/03 737391 772871 85-39B85-39B850039 RAMB 85/02/03 737391 772871 85-4 85-4 850004 RAMB 85/03/21 737391 772871 85-40 85-40 850040 RAMB 85/02/04 737391 772871 85-41 85-41 850041 RAMB 85/02/06 737391 772871 85-42 85-42 850042 RAMB 85/02/06 737391 772871 85-42A85-42A850042 RAMB 85/02/06 737391 772871 85-43 85 43 850043 RAMB 85/02/15 85/02/17 737391 786052 772871 810021 85-44 85-44 850044 RAMB 85/02/08 737391 772871 85-44A85-44A850044 RAMB 85/02/08 737391 772871 85-44B85-44B850044 RAMB 85/02/08 737391 772871 85-45 85 45 85004S RAMB 85/02/10 85/02/20 737391 786OS2 772871 810019 85-46 85-46 850046 RAMS 85/02/11 737391 772871 85-47 85-47 8SO047 RAMB 85/02/13 85/02/26 737391 786052 772871 810023 85-47A85-47A850047 RAMS 85/02/13 737391 772871 85-48 85-48 850048 RAMB 85/02/20 737391 772871 85-49 85-49 850049 RAMB 85/02/19 737391 772871 85-49A85-49A850049 RAMB 85/02/19 737391 772871 85-4A 85-4A 850004 RAMB 85/03/21 737391 772871 85-4B 85-4B 850004 RAMB 85/03/21 737391 772871

# - 133 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85-50 85 50 850050 RAMB SUFK 85/02/04 85/11/13 737391 512959 772871 299711 85-51 85-51 850051 RAMB 85/02/15 737391 772871 85-51A85-51A850051 RAMB 85/02/15 737391 772871 85-51B8S-51B850051 RAMB 85/02/15 737391 772871 85-52 85-52 850052 RAMB 85/02/25 737391 772871 85-53 85-53 850053 RAMB 85/02/09 737391 772871 85-53A85-53A850053 RAMB 85/02/09 737391 772871 85-53B85-53B850053 RAMB 85/02/09 737391 772871 85-54 85-54 850054 RAMB 85/03/01 737391 772871 85-55 85-S5 850055 RAMB 85/03/02 737391 772871 85-56 85-56 850056 RAMB 85/03/03 737391 772871 85-56A85-56A850056 RAMB 85/03/03 737391 772871 85-57 85 57 850057 RAMB 85/03/04 85/03/07 737391 786052 772871 810025 85-58 85-58 850058 RAMB 85/03/05 737391 772871 85-59 85-59 850059 RAMB 85/03/06 737391 772871 85-59A85-59A850059 RAMB 85/03/OG 737391 772871 85-59B85-59B850059 RAMB 85/03/OG 737391 772871 85-60 85 60 850060 RAMB 85/03/07 85/03/10 737391 786052 772871 810013 85-61 85 62 850062 RAMB 85/03/08 85/03/12 737391 786052 772871 810015 85-63 85-63 850063 RAMB 85/03/10 737391 772871 85-63A85-63A850063 RAMB 85/03/10 737391 772871 85-65 85 65 850065 RAMB 85/03/12 85/03/19 737391 786052 772871 810006 65-66 85-66 850066 RAMB 85/03/13 737391 772871 85-66A85-66A850066 RAMB 85/03/13 737391 772871 85-67 85 67 850067 RAMB 85/03/14 85/03/22 737391 786052 772871 810001 85-68 85-68 850068 RAMB 85/03/15 737391 772871 85-68A8S-68A850068 RAMB 85/03/15 737391 772871 85-69 85-69 850069 RAMB 85/03/16 737391 772871 85-70 85 70 850070 RAMB 85/03/16 85/03/30 737391 786052 772871 810011 85-71 85-71 850071 RAMB 85/03/16 737391 772871 85-71A85-71A850071 RAMB 85/03/16 737391 772871 85-71B85-71B850071 RAMB 85/03/16 737391 772871 85-783 85-783 816572RAMB 85/01/01 85/01/01 788112 788112 782678 782678 85-784 85-784 816573RAMB 85/01/01 85/01/01 788112 788112 782678 782678 85-785 85-785 SUFK 85/01/01 788112 772863 85-786 85-786 SUFK 85/01/01 788112 772863 85-787 85-787 830551 RAMB 88/01/03 737391 772871 85793 85-793 816574RAMB 85/01/06 85/01/06 788112 788112 772857 772857 85-794 85-794 SUFK 85/01/06 788112 772857 85-795 85-795 SUFK 85/01/06 788112 782681 85-796 85-796 830557 RAMB 85/01/06 737391 772871 85-798 85-798 816S75RAMB 85/01/07 85/01/07 788112 788112 797315 797315 85-799 85-799 816576RAMB 85/01/07 85/01/07 788112 788112 797315 797315 85-800 85-800 816577RAMB 85/01/07 85/01/07 788112 788112 759324 759324 85-801 8s-801 830559 RAMB 85/01/07 85/01/07 737391 788112 -1772871 75932485-803 8S-803

816578 RAMB 85/01/08 85/01/08 788112 788112 759316 759316 85-804 85-804 830561 RAMB 85/01/08 85/01/08 737391 788112 772871 759316 85-807 85-807 830562SUFK RAMB 85/01/09 85/01/09 788112 788112 772893 772893 85-809 85-809 830563 SUFK RAMB 85/01/04 85/01/04 788112 788112 772875 772875 85-810 85-810 830564 RAMB 85/01/10 85/01/10 737391 788112 772871 7S9315

# - 134 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85-815 85-815 830566SUFK RAMB 85/01/15 85/01/15 788112 788112 759313 759313 85-816 85-816 830567SUFK RAMB 85/01/17 85/01/17 830567 788112 759314 759314 85-817 85-817 830568SUFK RAMB 85/01/17 85/01/17 788112 788112 759314 759314 85-818 85-818 830569 RAMB 85/01/17 85/01/17 737391 788112 772871 772866 85-819 8s-819 830570 RAMB 85/01/19 85/01/19 737391 788112 772871 772867 85-900 85-900 830531 RAMB 85/01/01 85/01/01 786553 786553 792304 792304 85-900A85-900A830531 RAMB 85/01/01 786553 792304 85-901 85-901 830532 RAMB 85/01/01 85/01/01 786553 786553 792304 792304 85-902 85-902 830533 RAMB 85/01/02 85/01/02 786553 786553 757121 757121 85-903 85-903 830534 RAMB 85/01/02 85/01/02 786553 786553 757121 757121 85-904 85-904 830535 RAMB 85/01/02 85/01/02 786553 786553 792308 792308 85-904A85-904A830535 RAMB 85/01/02 786553 792308 85-905 85-905 830536 RAMB 85/01/03 85/01/03 786553 786553 803839 803839 85-906 85-906 830537 RAMB 85/01/03 85/01/03 786553 786553 803839 803839 85-907 85-907 830538 RAMB 85/01/03 85/01/03 7865S3 786553 777134 777134 85-908 85-908 SUFK 85/01/15 512959A 323319A 85-908 85-908 830538 830539RAMB 85/01/03 85/01/03 512959A 786553 323319A 777134 85-909 85-909 830540 RAMB 85/01/04 85/01/04 788112 786553 747432 747432 85-910 85-910 830541 RAMB 85/01/04 85/01/04 786553 786553 747432 747432 85-912 85-912 830571 RAMB 85/01/05 85/01/05 786553 786553 799435 799435 85-913 85-913 816558 RAMB 85/01/05 85/01/05 786553 786553 799435 799435 85-913A85-913A816558 RAMB 85/01/05 786553 799435 85-915 85-915 816559 RAMB 85/01/05 85/01/05 786553 786553 792317 792317 85-915A85-915A816559 RAMB 85/01/OS 786553 792317 85-916 85-916 830573 RAMB 85/01/06 85/01/06 786553 786553 805497 805497 85-916A85-916A830573 RAMB 85/01/06 786553 805497 85-917 85-917 816560 RAMB 85/01/06 85/01/06 786553 786553 805497 805497 85-919 85-919 830575 RAMB 85/01/07 85/01/07 786553 786553 792305 792305 85-919A85-919A830575 RAMB 85/01/07 786553 792305 85-920 85-920 816561 RAMB 85/01/07 85/01/07 786553 786553 792302 792302 85-920A85-920A816561 RAMB 85/01/07 786553 792302 85-921 85-921 816562 RAMB 85/01/07 85/01/07 786553 786553 792302 792302 85-921A85-921A816552 RAMB 85/01/07 786553 792302 85-922 85-922 830576 RAMB 85/01/08 85/01/08 786553 786553 792311 792311 85-922A85-922A830576 RAMB 85/01/08 786553 792311 85-923 85-923 830576 830577RAMB 85/01/08 85/01/08 786553 786553 792311 792311 85-923A85-923A830576 RAMB 85/01/08 786553 792311 85-924 85-924 830578 RAMB 85/01/08 85/01/08 786553 786553 774667 774667 85-924A85-924A830578 RAMB 85/01/08 786553 774667 85-925 85-925 816563 RAMB 85/01/08 85/01/08 786553 786553 774667 774667 85-925A85-925A816563 RAMB 85/01/08 786553 774667 85-926 85-926 830579 RAMB 85/01/08 85/01/08 786553 7865S3 792303 792303 85-927 85-927 830579 RAME 85/01/08 786553 792303 85-928 85-928 830580 RAMB 85/01/09 786553 792306 85-929 85-929 816564 RAMB 85/01/09 85/01/09 786553 786553 792306 792306 85-930 85-930 830582 RAMB 85/01/10 85/01/10 786553 7865S3 805185 805185 85-930A85-930A830582 RAMB 85/01/10 786553 805185 85-932 85-932 830583 RAMB 85/01/11 786553 792299 85-932A85-932A830583 RAMB 85/01/11 786553 792299 85-932B85-932B830583 RAMB 85/01/11 786553 792299

# - 135 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85-933 85-933 830585 RAMB 85/01/11 85/01/11 786553 786553 792299 792299 85-933A85-933A830585 RAMB 85/01/11 786553 792299 85-934 85-934 830586 RAMB 85/01/12 85/01/12 786553 786553 805496 805496 85-934A85-934A830586 RAMB 85/01/12 786553 805496 85-936 85-936 830587 RAMB 85/01/13 786553 774700 85-936A85-936A830587 RAME 85/01/13 786553 774700 85-937 85-937 830588 RAMB 85/01/13 85/01/13 786553 786553 774700 774700 85-938 85-938 830589 RAMB 85/01/14 8S/01/14 786553 786553 792313 792313 85-939 85-939 830590 RAMB 85/01/14 85/01/14 786553 786553 792313 792313 85-939A85-939A830590 RAMB 85/01/14 786553 792313 85-940 85-940 831210 RAMB 85/01/16 786553 805186 q5-940A85-940A831210 RAMB 85/01/16 786553 805186 85-941 85-941 831211 RAMB 85/01/16 85/01/16 786553 786553 805186 805186 85-941A85-941A831211 RAMB 85/01/16 786553 805186 85-942 85-942 831212 RAMB 85/01/17 85/01/17 786553 786553 805300 805300 85-942A85-942A831212 RAMB 85/01/17 786553 805300 85-944 85-944 831214 RAMB 85/01/18 85/01/18 786553 786553 803840 803840 85-944A85-944A831214 RAMB 85/01/18 786553 803840 85-944B85-944B831214 RAMB 85/01/18 786553 803840 85-945 85-945 831215 RAMB 85/01/18 85/01/18 786553 786553 803840 803840 85-945A85-945A831215 RAMB 85/01/18 786553 803840 85-946 85-946 816760 RAMB 85/01/18 85/01/18 786553 786553 792293 792293 85-946A85-946A816760 RAMB 85/01/18 786553 792293 85-947 85-947 816761 RAMB 85/01/18 85/01/18 786553 786553 792293 792293 85-947A85-947A816761 RAMB 85/02/01 786553 792293 85-948 85-948 816762 RAMB 85/02/01 85/02/01 786553 786553 805493 805493 85-948A85-948A816762 RAMB 85/02/01 786553 805493 85-949 85-949 816763 RAMB 85/02/01 85/02/01 786553 786553 805493 805493 85-959 85-959 816764 RAMB 85/02/06 85/02/06 78G553 786553 767878 767878 85-959A85-959A816764 RAMB 85/02/06 786553 767878 85-960 85-960 816765 RAMB 85/02/07 85/02/07 786553 786553 807919 807919 85-961 85-961 816766 RAMB 85/02/07 85/02/07 786553 786553 807919 807919 85-972 85-972 816767 RAMB 85/02/12 85/02/12 786553 786553 805499 805499 85-975 85-975 816768 RAMB 85/02/13 85/02/13 786553 786553 805500 805500 85-977 85-977 SUFK 85/02/04 307047A 792312 85-978 85-978 SUFK 85/02/05 307047A 792312 85-979 85-979 SUFK 85/02/03 307047A 810659 85-980 85-980 SUFK 85/02/03 307047A 810659 85-981 85-981 SUFK 85/02/06 307047A 820684 85-982 85-982 816769 RAMB 85/02/16 85/02/16 786553 786553 820684 820684 85-983 85-983 SUFK 85/02/05 786553 797318 85-984 85-984 SUFK SS/02/02 786553 797318 85-985 85-985 SUFK 85/02/02 786553 805180 BS-986SS-986 SUFK BS/02/02 307047A 805180 85-987 85-987 SUFK 85/02/08 307047A 820675 85-988 85-988 816770 RAMB 85/02/18 85/02/18 786553 786553 820675 82067S 85-989 85-989 831248 RAMB 85/02/19 737391 772871 85-990 85-990 SUFK 85/02/08 307047A 749171 85-991 85-991 816771 RAMB 85/02/20 85/02/20 786553 786553 732877 732877 85-992 85-992 816772 RAMB 85/02/20 85/02/20 786553 786553 732877 732877

# - 136 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85-993 85-993 816773 RAMB 85/02/21 BS/02/21 786553 786553 807917 807917 85-994 85-994 816774 RAMB 85/02/21 85/02/21 786553 786553 807917 807917 85-996 85-996 SUFK 85/02/06 307047A 792301 85-997 85-997 831252 RAMB 85/02/22 737391 772871 85-999 85-999 SUFK 85/02/02 307047A 785468 850172 85 172 850172 SUFK 85/02/07 85/02/07 462670A 462670A 810060 810060 850172A850172A850172 SUFK 85/02/07 462670A 810060 851006 85-1006831261 RAMB 85/03/01 85/03/01 737391 786553 772871 792294 851007 85-1007831262 RAMB 85/03/01 85/03/01 737391 786553 772871 792294 851008 85-1008831263 RAMB 85/03/02 85/03/02 737391 786553 772871 792295 851009 85-1009831264 RAMB 85/03/02 85/03/02 737391 786553 772871 792295 851009A851009A831264 RAMB 85/03/02 737391 772871 851010 85-1010831265 RAMB 85/03/03 85/03/03 737391 786553 772871 805168 851011 85-1011831266 RAMB 85/03/03 85/03/03 737391 786553 772871 805168 851011A851011A831266 RAMB 85/03/03 737391 772871 851013 85-1013831268 RAMB 85/03/04 85/03/04 786553 786553 805184 805184 85104 85 104 831269 850104RAMB SUFK 85/03/05 85/02/24 737391 512959 772871 390793 85797 85797 830558 RAMB 85/01/06 737391 772871 8580 8580 554320 SUFK 85/02/18 85/02/18 538496A 538,496A 554294A 554,294A 85814 85 814 539548SUFK 85/01/01 85/01/01 403689A 403,689A 299711A 299,711A 85815 85 815 539549 SUFK 85/01/01 85/01/01 403689A 403,689A 299711A 299,711A 85819 85 819 539550 SUFK 85/01/01 85/01/01 403689A 403,689A 481352A 481,352A 85820 85 820 539552SUFK 85/01/07 85/01/07 403689A 403,689A 403684A 403,684A 85821 85 821 539553 SUFK 85/01/07 85/01/07 403689A 403,689A 403684A 403,684A 85822 85 822 539551SUFK 85/01/07 85/01/07 403689A 403,689A 403684A 403,686A 85824 85 824 539554SUFK 85/01/12 85/01/12 403689A 403,689A 472133A 472,133A 85900 85900 541127 SUFK 85/01/04 512959A 328265A 85900 85900 830531 RAMB 85/01/01 512959A 328265A 85900A85900A541127 SUFK 85/01/04 512959A 328265A 85900B85900B541127 SUFK 85/01/04 512959A 328265A 85901 85901 541128 SUFK 85/01/04 512959A 328265A 85902 85 902 541129 SUFK 85/01/06 85/01/06 512959A 512,959A 472153A 472,153A 85902A85902A541129 SUFK 85/01/06 512959A 472153A 85903 85 903 541130 SUFK 85/01/06 85/01/06 512959A 512,959A 472153A 472,153A 85904 85 904 541131 SUFK 85/01/06 85/01/06 512959A 512,959A 472153A 472,153A 85907 85907 541132 SUFK 85/01/15 512959A 323319A 85908 85 908 541133 SUFK 85/01/15 85/01/15 512959A 512,959A 323319A 323,319A 85910 85 910 541134 SUFK 85/01/19 85/01/19 512959A 512,959A 403687A 403,687A 85912 85912 541135 SUFK 85/01/25 512959A 323320A 85913 85913 541136 SUFK 85/01/25 512959A 323320A 85914 85 914 541137 SUFK 85/01/26 85/01/26 512959A 512,959A 472159A 472,159A 85917 85 917 541138 SUFK 85/02/01 85/02/01 512959A 512,959A 481371A 481,371A 85917A85917A541138 SUFK 85/02/01 512959A 481371A 85918 85 918 541139 SUFK 85/02/01 85/02/01 512959A 512,959A 481371A 481,371A 85920 85 920 541140 SUFK 85/02/04 85/02/04 512959A 512,959A 512959A 472,128A 85921 85 921 541113 SUFK 85/02/06 85/02/06 512959A 512,959A 472118A 472,118A 85921A85921A541113 SUFK 85/02/06 512959A 472118A 85921B85921B541113 SUFK 85/02/06 512959A 472118A 85922 85 922 541114 SUFK 85/02/06 85/02/06 512959A 512,959A 472118A 472,118A 85923 85 924 541115 541148SUFK 85/02/07 85/02/07 512959A 512,959A 328270A 328,270A

# - 137 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85925 85 925 541116 SUFK 85/02/11 85/02/11 512959A 512, 959A481393A 481, 393A 8592SA85925A541116 SUFK 85/02/11 512959A 481393A 85926 85 926 541117 SUFK 85/02/11 85/02/11 512959A 512,959A 481393A 481,393A 85926A85926A541117 SUFK 85/02/11 S12959A 481393A 85926B 85926B 541117 SUFK 85/02/11 512959A 481393A 85927 85 927 541118 SUFK 85/02/15 85/02/15 512959A 512,959A 348613A 384,613A 85927 85-927 830580 RAMB 85/01/08 85/01/08 512959A 786553 348613A 792303 85927A85927A541118 SUFK 85/02/15 512959A 348613A 85927B 85927B 541118 SUFK 85/02/15 512959A 348613A 85928 85 928 541119 SUFK 85/02/15 85/02/15 512959A 512,959A 348613A 384,613A 85928 85-928 830581 RAMB 85/01/09 8S/01/09 512959A 786553 348613A 792306 q5928A85928A541119 SUFK 85/02/15 512959A 348613A 85928B 85928B 541119 SUFK 85/02/15 512959A 348613A 85929 85 929 541120 SUFK 85/02/17 85/02/17 512959A 512,959A 481370A 481,370A 85930 85 930 830582 541149 PAMB SUFK 85/01/10 85/02/17 737391 512,959A 772871 481,370A 85930A85930A830582 RAMB 85/01/10 737391 772871 85931 85931 541121 SUFK 85/02/18 512959A 328260A 85931 85-931 830583 RAMB 85/01/10 85/01/10 512959A 786553 328260A 805185 8S931A85931A541121 SUFK 85/02/18 512959A 328260A 85932 85-932 830S84 RAMB 85/01/11 85/01/11 737391 786553 772871 792299 85932A85932A830584 RAMB 85/01/11 737391 772871 85932B 85932B 830584 RAMB 85/01/11 737391 772871 85933 85 933 541122 SUFK 85/02/21 85/02/21 512959A S12,959A 481368A 481,368A 85933 85933 830585 RAMB 85/01/11 5129S9A 481368A 85933A85933A541122 SUFK 85/02/21 512959A 481368A BS934 8S 934 541123 SUFK 85/02/21 85/02/21 512959A 512,959A 481368A 481,368A 85934 85934 830586 RAMB 85/01/12 512959A 481368A 85934A85934A541123 SUFK 85/02/21 512959A 481368A 85934A85934A830586 RAMB 85/01/12 512959A 481368A 85935 85 935 541123 S41124 SUFK 85/02/21 85/02/21 512959A 512,959A 390789A 390,789A 85935A85935A541123 SUFK 85/02/21 512959A 390789A 85936 85 936 830587 RAMB 85/01/13 85/01/13 737391 786553 772871 774700 85936A85936A830587 RAMB 85/01/13 737391 772871 85937 85 937 541125 SUFK 85/03/01 85/03/01 512959A 512,959A 481372A 481,372A 85937 85937 830588 RAMB 85/01/13 S12959A 481372A 85937A85937A54112S SUFK 85/03/01 512959A 481372A 85937B 85937B 830588 RAMS 85/01/13 S12959A 481372A 85937C 85937C 541125 SUFK 85/03/01 512959A 481372A 85938 85 938 541126 SUFK 85/03/01 85/03/01 512959A 512,959A 481372A 481,3727 85938A85938A541126 SUFK 85/03/01 512959A 481372A 85939 85 939 830590 541152RAMB SUFK 89/01/14 85/03/04 737391 512,959A 772871 472,138 85939A85939A830590 RAMB 89/01/14 737391 772871 85941 85941 831211 RAMB 85/01/16 737391 772871 85941A85941A831211 PAMB 85/01/16 737391 772871 85942 85942 831212 RAMB 85/01/17 737391 772871 85942A85942A831212 RAMB 85/01/17 737391 772871 85945 BS945 831215 RAMB 85/01/18 737391 772871 85945A85945A831215 RAMB 85/01/18 737391 772871 859SO 85-950 831216 RAMB 85/01/01 85/02/01 786553 786553 805494 805494 85950 85950 831216 RAMB 85/02/01 786553 805494

# - 138 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85950A85950A831216 RAMS 85/02/01 786553 805494 85950B85950B831216 RAMB 85/01/01 786553 805494 85951 85-951 831217 RAMB 85/01/01 85/02/01 786553 786553 805494 805494 85951 85951 831217 RAMB 85/02/01 786553 805494 85951A85951A831217 RAMB 85/02/01 786553 805494 85951BB8S951BB831217 RAMB 85/01/01 786553 805494 85952 8S-952 831218 RAMS 85/02/02 85/02/02 737391 786553 772871 774672 85952A85952A831218 RAMB 85/02/02 737391 772871 85953 85-953 831219 RAMB 85/02/02 85/02/02 737391 786553 772871 774672 85953A8S953A831219 RAMB 85/02/02 737391 772871 85956 85-956 831222 RAMB 85/02/03 85/02/03 786553 786553 772856 772856 85956A85956A831222 RAMB 85/02/03 786553 7728S6

5957 85-957 831223RAMB 85/02/04 85/02/04 786553 786553 774703 774703 85958 85-958 831224 RAMB 85/02/04 85/02/04 786553 786553 774703 774703 85964 85-964 831227 RAMB 85/02/05 85/02/05 786553 786553 805495 805495 85964A85964A831227 RAMB 85/02/05 786553 805495 85964B85964B831227 RAMB 85/02/05 786553 805495 85965 8S-965 831228 RAMB 85/02/06 85/02/06 786553 786553 777129 777129 85965A85965A831228 RAMB 85/02/06 786553 777129 85966 85-966 831229 RAMB 85/02/06 85/02/06 786553 786553 777129 777129 85967 85-967 831230 RAMB 85/02/08 85/02/08 786553 786553 805498 805498 85968 85-968 831231 RAMB 85/02/08 85/02/08 786553 786553 805498 805498 85969 85-969 831232 RAMB 85/02/11 85/02/11 786553 786553 823067 823067 85970 85-970 831233 RAMB 85/02/11 85/02/11 737391 786553 772871 8230G7 85970A85970A831233 RAMS 85/02/11 737391 772871 85971 85-971 831234 RAMB 85/02/12 85/02/12 786553 786553 805499 805499 85971ABS971A831234 RAME 85/02/12 786553 805499 85973 8S-973 831235 RAMB 85/02/13 85/02/13 737391 786553 772871 792321 85973A85973A831235 RAMB 85/02/13 737391 772871 65976 85-976 831237 RAMB 85/02/13 85/02/13 737391 786553 772871 805500 85976A85976A831237 RAMB 85/02/13 737391 772871 85977 85-977 831238 RAMB 85/02/14 85/02/14 786553 786553 792312 792312 85977A85977A831238 RAMB 85/02/14 786553 792312 85977B85977B831238 RAMB 85/02/14 786553 792312 85978 85-978 831239 RAMB 85/02/14 85/02/14 786553 786553 792312 792312 85978A85978A831239 RAMB 85/02/14 786553 792312 85979 85 879 831240 541107RAMB SUFK 85/02/15 85/02/15 786553 403,689A 810659 368,192A 85979A85979A831240 RAMB 85/02/15 786553 810659 85979B85979B831240 RAMB 8S/02/15 786553 810659 85980 85-980 831240 831241RAMB 85/02/15 85/02/15 786553 786553 810659 810659 85980A85980A831240 RAMB 85/02/15 786553 810659 85981 85-981 831242 RAMB 85/02/16 65/02/16 786553 786553 820684 820684 85981A85981A831242 RAMB 85/02/16 786553 820684 85983 85-983 831243 RAMB 8S/02/17 85/02/17 786553 786553 797318 797318 85983A85983A831243 RAMB 85/02/17 786553 797318 85984 85-984 831244 RAMB 85/02/17 85/02/17 786553 786553 797318 797318 85984A85984A831244 RAMB 85/02/17 786553 797318 85985 85-985 831245 RAMB 85/02/18 85/02/18 786553 786553 805180 805180 85985A85985A831245 RAMB 85/02/18 786553 805180 85986 85 896 831246 541111RAMB SUFK 85/02/18 85/03/11 786553 403,689A 805180 352,816A

# - 139 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDITORIG. AUD. ORIG. AUDIT ORIG. AUDIT TAG TAG REGISTREGISTBREED BREEDDOB DOB SIRE SIRE DAM DAM

85986A85986A831246 RAMB 85/02/18 786553 805180 85987 85-987 831247 RAMB 85/02/18 85/02/18 786553 786553 820675 820675 85987A85987A831247 RAMB 85/02/18 786553 820675 85987B85987B831247 RAMB 85/02/18 786553 820675 85989 85-989 831248 RAMB 85/02/19 85/02/19 786553 786553 749171 749171 85989A85989A831248 RAMB 85/02/19 786553 749171 85990 85-990 831249 RAMB 85/02/19 85/02/19 786553 786553 749171 749171 85990A85990A831249 RAMB 85/02/19 786553 749171 85996 85-996 831249 831251RAMB 85/02/20 85/02/20 786553 786553 792301 792301 85997 85-997 831252 RAMB 85/02/22 85/02/22 786553 786553 785468 785468 85998 85-998 831252 831253RAME 85/02/22 85/02/22 786553 786S53 785468 785468 85998A85998A831252 RAMB 85/02/22 786553 785468 85999 85-999 831254 RAMB 85/02/22 85/02/22 786553 786553 785468 785468 86-210186-2101845015 RAMB 8S/01/08 86/01/08 814990 814990 802217 802217 86-210586-2105845018 RAMB 85/01/15 85/01/15 737391 814990 772871 825212

TOTAL NUMBER OF SHEEP IN DATABASE FOR RCR6: 1415

. .

# - 140 - APPENDIX D--Information From Certain American Suffolk Sheep Society Registration Certificates Tag Regis. Sex Breed DOB Sire Dam 377 564,033 Ewe Sufk 2-3-82 498,711A N304274F 82-853 573,587 Ewe Sufk 4-9-82 572,890A 573,340A 2130 85 562,840 Ewe Sufk 12-27-85 499,346A 472,139A 2131 85 562,841 Ewe Sufk 12-27-85 499,346A 481,402A 2132 85 562,842 Ewe Sufk 12-27-85 499,346A 481,402A 2133 85 562,843 Ewe Sufk 12-27-85 499,346A 532,288A 2134 85 562,834 Ewe Sufk 12-26-85 499,346A 481,403A 2134 85 562,816 Ewe Sufk 12-27-85 499,346A 481,367A 2136 85 562,817 Ewe Sufk 12-27-85 499,346A 481,396A 2137 85 562,818 Ewe Sufk 12-27-85 499,346A 481,396A 2138 85 562,819 Ewe Sufk 12-28-85 499,346A 481,357A 2139 85 562,820 Ewe Sufk 12-28-85 499,346A 481,357A 2140 85 562,821 Ewe Sufk 12-28-85 499,346A 532,312A 2141 85 562,822 Ewe Sufk 12-28-85 499,346A 532,312A 2142 85 562,823 Ewe Sufk 12-28-85 499,346A 481,395A 2143 85 562,824 Ewe Sufk 12-29-85 499,346A 341,123A 2144 85 562,825 Ewe Sufk 12-29-85 499,346A 341,123A 2145 85 562,826 Ewe Sufk 12-29-85 499,346A 472,167A 2146 85 562,827 Ewe Sufk 12-29-85 499,346A 472,167A 2147 85 562,828 Ewe Sufk 12-29-85 499,346A 481,401A 2148 85 562,829 Ewe Sufk 12-29-85 499,346A 481,404A 6054 555,097 Ewe Sufk 12-20-85 509,226A 496,730A 17R 555,382 Ewe Sufk 2-2-82 539,141A 512,043A 2150 86 562,788 Ewe Sufk 1-2-86 512,959A 472,166A 2151 86 562,789 Ewe Sufk 1-2-86 512,959A 472,166A 2153 86 562,792 Ewe Sufk 1-2-86 512,959A 472,165A 2155 86 562,794 Ewe Sufk 1-3-86 512,959A 472,164A 2156 86 562,795 Ewe Sufk 1-3-86 512,959A 532,332A 2157 86 562,796 Ewe Sufk 1-3-86 512,959A 532,332A 2158 86 562,797 Ewe Sufk 1-4-86 512,959A 444,124A 2159 86 562,798 Ewe Sufk 1-4-86 512,959A 472,132A 2160 86 562,799 Ewe Sufk 1-4-86 512,959A 472,132A 2162 86 562,802 Ewe Sufk 1-6-86 512,959A 472,131A 2163 86 562,803 Ewe Sufk 1-6-86 512,959A 472,131A 2164 86 562,804 Ewe Sufk 1-6-86 512,959A 442,950A 2165 86 562,805 Ewe Sufk 1-6-86 512,959A 442,950A 2166 86 562,806 Ewe Sufk 1-7-86 512,959A 532,331A 2168 86 562,808 Ewe Sufk 1-7-86 512,959A 472,137A 2169 86 562,809 Ewe Sufk 1-8-86 512,959A 532,333A 2170 86 562,810 Ewe Sufk 1-8-86 512,959A 532,333A 2171 86 562,811 Ewe Sufk 1-8-86 512,959A 481,398A 2173 86 562,812 Ewe Sufk 1-8-86 512,959A 532,278A 2173 86 562,814 Ewe Sufk 1-9-86 512,959A 472,141A 2174 86 562,813 Ewe Sufk 1-8-86 512,959A 532,278A 2176 86 562,815 Ewe Sufk 1-9-86 512,959A 472,141A 2516 555,500 Ewe Sufk 1-3-86 526,672A 464,427A

# - 141 -

APPENDIX E--Depreciation And Other Deductions In Issue Depreciation Deductions Partnership TYE Amount Claimed RCR #4 12-31-87 $416,532 12-31-88 416,532

9-30-89 290,216 9-30-90 290,216 9-30-91 370,104 RCR #6 12-31-87 410,991

12-31-88 415,142 9-30-89 415.142 9-30-90 415,142 9-30-91 549,188 OGT 90 12-31-91 390,415 Interest Deductions Partnership TYE Amount Claimed RCR #4 12-31-87 51,579

12-31-88 126,468 9-30-89 126,468 9-30-90 108,719 9-30-91 60,000 RCR #6 12-31-87 10,657

12-31-88 51,987 9-30-89 103,327 9-30-90 145,300 9-30-91 86,500 Other Farm Deductions And/Or Sharecrop/Board Expenses Partnership TYE Amount Claimed RCR #4 12-31-87 81,746

12-31-88 164,000 9-30-89 164,000 9-30-90 167,200 9-30-91 106,400

# - 142 - Partnership TYE Amount Claimed RCR #6 12-31-87 81,746

12-31-88 332,000 9-30-89 167,200 9-30-90 122,800 9-30-91 123,200 OGT 90 12-31-91 672,948 Guaranteed Payments Partnership TYE Amount Claimed RCR #4 12-31-87 1,934

12-31-88 1,640 9-30-89 1,640 9-30-90 1,072 9-30-91 1,064 RCR #6 12-31-87 924

12-31-88 3,320 9-30-89 1,672 9-30-90 1,228 9-30-91 1,232 OGT 90 12-31-91 5,490

# - 143 -

Appendix F--1981 through 1991 Annual Flock Recap Sheets [SHEEPBOK XLW]RCR1981.XLS

A B C D E F G H I J K L 1 1981 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS 3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIP ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 0 0 401 0 0 0 0 0 0 0 0 10 RCR #2 0 0 0 0 0 0 0 0 0 0 0 11 RCR #3 0 0 0 0 0 0 0 0 0 0 0 12 RCR #4 0 0 0 0 0 0 0 0 0 0 0 13 RCR #5 0 0 0 0 0 0 0 0 0 0 0 14 RCR #6 0 0 0 0 0 0 0 0 0 0 0 15RCR #5-2(7) 0 0 0 0 0 0 0 0 0 0 0 16 OGT 7-1 0 0 0 0 0 0 0 0 0 0 0 17 18 19 TOTAL 0 0 401 0 0 0 0 0 0 0 0 [SHEEPBOK.XLW]RCR1981.XLS

M N O P Q R S T U V 1 1981 FLOCKRECAPS 2 FOR ALLPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 0 0 0 0 0 0 0 401 401 RCR#1 11 0 0 0 0 0 0 0 0 0 RCR#2 12 0 0 0 0 0 0 0 0 0 RCR#3 13 0 0 0 0 0 0 0 0 0 RCR#4 14 0 0 0 0 0 0 0 0 0 RCR#5 15 0 0 0 0 0 0 0 0 0 RCR#6 16 0 0 0 0 0 0 0 0 0 RCR #5-2(7) 17 0 0 0 0 0 0 0 0 0 OGT 7-1 18 19 0 0 0 0 0 0 0 401 TOTAL TOTAL [SHEEPBOK XLW]RCR1982.XLS

# - 144 -

A B C D E F G H I J K L 1 1982 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS 3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 401 401 0 674 634 28 40 634 32 565 42 10 RCR #2 0 0 514 0 0 0 0 0 0 0 0 11 RCR #3 0 0 0 0 0 0 0 0 0 0 0 12 RCR #4 0 0 0 0 0 0 0 0 0 0 0 13 RCR #5 0 0 0 0 0 0 0 0 0 0 0 14 RCR #6 0 0 0 0 0 0 0 0 0 0 0 15RCR #5-2(7) 0 0 0 0 0 0 0 0 0 0 0 16 OGT 7-1 0 0 0 0 0 0 0 0 0 0 0 17 18 19 TOTAL 401 401 514 674 634 28 40 634 32 565 42

[SHEEPBOK.XLW]RCR1982.XLS

M N O P Q R S T U V 1 1982 FLOCK RECAPS 2 FOR ALLSHEEPPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 0 0 0 0 327 68 0 509 395 RCR#1 11 0 0 0 0 0 0 0 514 514 RCR#2 12 0 0 0 0 0 0 0 0 0 RCR#3 13 0 0 0 0 0 0 0 0 0 RCR#4 14 0 0 0 0 0 0 0 0 0 RCR#5 15 0 0 0 0 0 0 0 0 0 RCR#6 16 0 0 0 0 0 0 0 0 0 RCR #5-2(7) 17 0 0 0 0 0 0 0 0 0 OGT 7-1 18 19 0 0 0 0 327 68 0 1023 TOTAL TOTAL

# - 145 -

[SHEEPBOK XLW]RCR1983.XLS

A B C D E F G H I J K L 1 1983 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS 3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 395 509 0 660 620 36 39 620 43 545 58 10 RCR #2 514 514 0 833 781 41 51 781 41 689 54 11 RCR #3 0 0 584 0 0 0 0 0 0 0 0 12 RCR #4 0 0 0 0 0 0 0 0 0 0 0 13 RCR #5 0 0 0 0 0 0 0 0 0 0 0 14 RCR #6 0 0 0 0 0 0 0 0 0 0 0 15RCR #5-2(7) 0 0 0 0 0 0 0 0 0 0 0 16 OGT 7-1 0 0 0 0 0 0 0 0 0 0 0 17 18 19 TOTAL 909 1023 584 1492 1401 76 91 1401 85 1234 112

[SHEEPBOK.XLW]RCR1983.XLS

M N O P Q R S T U V 1 1983 FLOCK RECAPS 2 FORALL SHEEPPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 0 21 0 0 273 75 0 624 348 RCR#1 11 0 23 0 0 396 92 0 657 488 RCR#2 12 0 21 0 0 0 0 0 584 584 RCR#3 13 0 0 0 0 0 0 0 0 0 RCR#4 14 0 0 0 0 0 0 0 0 0 RCR#5 15 0 0 0 0 0 0 0 0 0 RCR#6 16 0 0 0 0 0 0 0 0 0 RCR #5-2(7) 17 0 0 0 0 0 0 0 0 0 OGT 7-1 18 19 0 65 0 0 669 167 0 1865 TOTAL TOTAL

# - 146 -

[SHEEPBOK XLW]RCR1984.XLS

A B C D E F G H I J K L 1 1984 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS 3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 348 624 0 536 501 35 35 501 31 431 40 10 RCR #2 488 657 0 903 854 42 49 854 57 763 71 11 RCR #3 584 584 0 1004 946 41 58 946 47 847 61 12 RCR #4 0 0 1350 0 0 0 0 0 0 0 0 13 RCR #5 0 0 0 0 0 0 0 0 0 0 0 14 RCR #6 0 0 0 0 0 0 0 0 0 0 0 15RCR #5-2(7) 0 0 0 0 0 0 0 0 0 0 0 16 OGT 7-1 0 0 0 0 0 0 0 0 0 0 0 17 18 19 TOTAL 1420 1865 1350 2443 2301 118 142 2301 135 2041 173

[SHEEPBOK.XLW]RCR1984.XLS

M N O P Q R S T U V 1 1984 FLOCK RECAPS 2 FORALL SHEEPPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 0 29 0 0 247 70 0 728 317 RCR#1 11 0 26 0 0 334 91 0 797 424 RCR#2 12 0 26 0 0 450 99 0 742 549 RCR#3 13 0 0 0 0 0 0 0 1350 1350 RCR#4 14 0 0 0 0 0 0 0 0 0 RCR#5 15 0 0 0 0 0 0 0 0 0 RCR#6 16 0 0 0 0 0 0 0 0 0 RCR #5-2(7) 17 0 0 0 0 0 0 0 0 0 OGT 7-1 18 19 0 81 0 0 1031 260 0 3617 TOTAL TOTAL

# - 147 -

[SHEEPBOK XLW]RCR1985.XLS

A B C D E F G H I J K L 1 1985 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS 3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 317 728 0 545 513 25 32 513 38 456 34 10 RCR #2 424 797 0 815 773 41 42 773 40 689 45 11 RCR #3 549 742 0 1016 961 44 55 961 60 862 80 12 RCR #4 1350 1350 0 2133 1998 81 135 1998 142 1782 206 13 RCR #5 0 0 1125 0 0 0 0 0 0 0 0 14 RCR #6 0 0 0 0 0 0 0 0 0 0 0 15RCR #5-2(7) 0 0 0 0 0 0 0 0 0 0 0 16 OGT 7-1 0 0 0 0 0 0 0 0 0 0 0 17 18 19 TOTAL 2641 3617 1125 4509 4245 191 264 4245 281 3790 365

[SHEEPBOK.XLW]RCR1985.XLS

M N O P Q R S T U V 1 1985 FLOCK RECAPS 2 FORALL SHEEPPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 30 32 0 0 183 57 0 787 240 RCR#1 11 36 32 0 0 271 83 0 887 354 RCR#2 12 21 34 0 0 354 99 0 874 452 RCR#3 13 90 32 0 0 880 216 0 1611 1096 RCR#4 14 0 0 0 0 0 0 0 1125 1125 RCR#5 15 0 0 0 0 0 0 0 0 0 RCR#6 16 0 0 0 0 0 0 0 0 0 RCR #5-2(7) 17 0 0 0 0 0 0 0 0 0 OGT 7-1 18 19 177 130 0 0 1688 455 0 5284 TOTAL TOTAL

# - 148 -

[SHEEPBOK XLW]RCR1986.XLS

A B C D E F G H I J K L 1 1986 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS 3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 240 787 0 379 355 14 24 355 30 316 36 10 RCR #2 354 887 0 613 578 31 35 578 43 511 31 11 RCR #3 452 874 0 869 824 41 45 824 41 738 48 12 RCR #4 1096 1611 0 1622 1513 75 110 1513 109 1328 148 13 RCR #5 1125 1125 0 1778 1665 77 113 1665 101 1476 152 14 RCR #6 0 0 1160 0 0 0 0 0 0 0 0 15RCR #5-2(7) 0 0 0 0 0 0 0 0 0 0 0 16 OGT 7-1 0 0 0 0 0 0 0 0 0 0 0 17 18 19 TOTAL 3268 5284 1160 5260 4934 238 327 4934 323 4369 415

[SHEEPBOK.XLW]RCR1986 XLS

M N O P Q R S T U V 1 1986 FLOCK RECAPS 2 FORALL SHEEPPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 56 45 111 0 0 0 0 682 0 RCR#1 11 49 46 252 0 0 0 0 687 0 RCR#2 12 49 51 350 0 0 0 0 607 0 RCR#3 13 184 151 0 0 504 184 0 1721 689 RCR#4 14 187 145 0 0 540 189 0 1240 730 RCR#5 15 0 0 0 0 0 0 0 1160 1160 RCR#6 16 0 0 0 0 0 0 0 0 0 RCR #5-2(7) 17 0 0 0 0 0 0 0 0 0 OGT 7-1 18 19 525 438 713 0 1044 374 0 6097 TOTAL TOTAL

# - 149 -

[SHEEPBOK XLW]RCR1987.XLS

A B C D E F G H I J K L 1 1987 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS 3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 0 682 0 0 0 0 0 0 0 0 0 10 RCR #2 0 687 0 0 0 0 0 0 0 0 0 11 RCR #3 0 607 0 0 0 0 0 0 0 0 0 12 RCR #4 689 1721 0 1012 943 62 69 943 81 813 101 13 RCR #5 730 1240 0 1080 1007 66 73 1007 85 868 107 14 RCR #6 1160 1160 0 1833 1717 61 116 1717 157 1540 180 15RCR #5-2(7) 0 0 680 0 0 0 0 0 0 0 0 16 OGT 7-1 0 0 1849 0 0 0 0 0 0 0 0 17 18 19 TOTAL 2578 6097 2529 3925 3667 189 258 3667 323 3220 387

[SHEEPBOK.XLW]RCR1987 XLS

M N O P Q R S T U V 1 1987 FLOCK RECAPS 2 FORALL SHEEPPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 0 0 0 0 0 0 0 682 0 RCR#1 11 0 0 0 0 0 0 0 687 0 RCR#2 12 0 0 0 0 0 0 0 607 0 RCR#3 13 164 137 0 0 206 131 0 1757 337 RCR#4 14 179 136 0 0 223 139 0 1272 361 RCR#5 15 245 154 0 0 424 177 0 1208 601 RCR#6 16 0 0 0 0 0 0 0 680 680 RCR #5-2(7) 17 0 0 0 0 0 0 0 1849 1849 OGT 7-1 18 19 588 427 0 0 853 446 0 8742 TOTAL TOTAL

# - 150 -

[SHEEPBOK XLW]RCR1988.XLS

A B C D E F G H I J K L 1 1988 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS 3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 0 682 0 0 0 0 0 0 0 0 0 10 RCR #2 0 687 0 0 0 0 0 0 0 0 0 11 RCR #3 0 607 0 0 0 0 0 0 0 0 0 12 RCR #4 337 1757 0 503 469 25 34 469 33 410 36 13 RCR #5 361 1272 0 531 495 27 36 495 36 432 38 14 RCR #6 601 1208 0 890 830 45 60 830 60 724 63 15RCR #5-2(7) 680 680 0 1074 1006 48 68 1006 90 891 99 16 OGT 7-1 1849 1849 0 2921 2737 111 185 2737 203 2441 287 17 18 19 TOTAL 3829 8742 0 5919 5536 256 383 5536 422 4897 522

[SHEEPBOK.XLW]RCR1988 XLS

M N O P Q R S T U V 1 1988 FLOCK RECAPS 2 FORALL SHEEPPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 0 0 0 0 0 0 0 682 0 RCR#1 11 0 0 0 0 0 0 0 687 0 RCR#2 12 0 0 0 0 0 0 0 607 0 RCR#3 13 74 42 0 0 152 59 0 1776 211 RCR#4 14 82 41 0 0 164 63 0 1290 228 RCR#5 15 168 110 0 0 200 105 0 1205 305 RCR#6 16 52 66 0 0 373 116 0 812 489 RCR #5-2(7) 17 135 175 0 0 1050 296 0 2195 1346 OGT 7-1 18 19 511 434 0 0 1939 639 0 9253 TOTAL TOTAL

# - 151 -

[SHEEPBOK XLW]RCR1989XLS

A B C D E F G H I J K L 1 1989 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS June 3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 0 682 0 0 0 0 0 0 0 0 0 10 RCR #2 0 687 0 0 0 0 0 0 0 0 0 11 RCR #3 0 607 0 0 0 0 0 0 0 0 0 12 RCR #4 211 1776 0 321 300 19 21 300 18 260 20 13RCR #5 228 1290 0 339 316 20 23 316 19 273 22 14 RCR #6 305 1205 0 449 418 27 31 418 26 361 29 15RCR #5-2(7) 489 812 0 723 674 24 49 674 55 601 71 16 OGT 7-1 1346 2195 0 1992 1857 108 135 1857 166 1615 193 17 18 19 TOTAL 2578 9253 0 3824 3566 198 258 3566 285 3110 335

[SHEEPBOK.XLW]RCR1989 XLS

M N O P Q R S T U V 1 1989 FLOCK RECAPS 2 FOR ALLSHEEPPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 0 0 0 0 0 0 0 682 0 RCR#1 11 0 0 0 0 0 0 0 687 0 RCR#2 12 0 0 0 0 0 0 0 607 0 RCR#3 13 0 12 0 0 161 40 0 1837 201 RCR#4 14 0 10 0 0 177 43 0 1356 220 RCR#5 15 52 35 0 0 163 58 0 1241 221 RCR#6 16 44 58 0 0 260 73 0 890 333 RCR #5-2(7) 17 122 163 0 0 701 242 0 2450 943 OGT 7-1 18 19 218 278 0 0 1462 456 0 9749 TOTAL TOTAL [SHEEPBOK XLW]RCR1990 XLS

# - 152 -

A B C D E F G H I J K L 1 1990 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS 3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 0 682 120 0 0 0 0 0 0 0 0 10 RCR #2 0 687 120 0 0 0 0 0 0 0 0 11 RCR #3 0 607 120 0 0 0 0 0 0 0 0 12 RCR #4 201 1837 0 296 276 21 20 276 15 234 17 13RCR #5 220 1356 0 334 312 23 22 312 16 267 18 14 RCR #6 221 1241 0 329 307 23 22 307 16 262 18 15RCR #5-2(7) 333 890 0 490 456 23 33 456 35 400 46 16 OGT 7-1 943 2450 0 1387 1293 66 94 1293 122 1132 137 17 18 19 TOTAL 1918 9749 360 2835 2644 157 192 2644 203 2295 236

[SHEEPBOK.XLW]RCR1990 XLS

M N O P Q R S T U V 1 1990 FLOCK RECAPS 2 FOR ALLSHEEPPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 0 0 0 0 120 0 0 802 120 RCR#1 11 0 0 0 0 120 0 0 807 120 RCR#2 12 0 0 0 0 120 0 0 726 120 RCR#3 13 0 0 0 0 170 41 0 1898 211 RCR#4 14 0 0 0 0 186 45 0 1423 231 RCR#5 15 0 15 0 0 172 45 0 1309 217 RCR#6 16 37 43 0 0 172 57 0 943 228 RCR #5-2(7) 17 103 125 0 0 457 160 0 2601 617 OGT 7-1 18 19 140 183 0 0 1515 349 0 10509 TOTAL TOTAL [SHEEPBOK XLW]RCR1991 XLS

A B C D E F G H I J K L 1 1991 FLOCKRECAPS 2 FOR ALL SHEEPPARTNERSHIPS

# - 153 -

3 4 5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH 6PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBSREPLACEMENTSRETURNED FOR SHARE EWES BVC'S AND 7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENTCULLED SOLD DISAPPEARANCE 8 OF YEAR OF YEAR 9 RCR #1 120 802 0 194 182 14 12 182 6 156 10 10 RCR #2 120 807 0 169 157 12 12 157 6 133 10 11 RCR #3 120 726 0 179 167 12 12 167 7 143 12 12 RCR #4 211 1898 0 287 266 25 21 266 15 220 15 13RCR #5 231 1423 0 339 316 28 23 316 17 265 17 14 RCR #6 217 1309 0 330 308 26 22 308 16 260 16 15RCR #5-2(7) 228 943 0 340 317 23 23 317 26 274 27 16 OGT 7-1 617 2601 0 919 858 62 62 858 71 765 90 17 18 19 TOTAL 1864 10509 0 2758 2571 169 186 2571 164 2216 195

[SHEEPBOK.XLW]RCR1991 XLS

M N O P Q R S T U V 1 1991 FLOCK RECAPS 2 FOR ALLSHEEPPARTNERSHIP 3 4 5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD 6FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS 7 NOTES DEATH OR DISPERSALPURCHASED OF YEAR HAND END OF END OF YEAR END OF YEAR OF YEAR 8 ABANDONMENT SALES YEAR 9 10 0 0 0 0 104 26 0 841 131 RCR#1 11 0 0 0 0 104 24 0 843 128 RCR#2 12 0 0 0 0 101 24 0 762 125 RCR#3 13 0 0 0 0 181 46 0 1966 227 RCR#4 14 0 0 0 0 197 51 0 1496 248 RCR#5 15 0 0 0 0 186 48 0 1378 233 RCR#6 16 26 34 0 0 115 43 0 983 159 RCR #5-2(7) 17 75 107 0 0 275 93 0 2681 367 OGT 7-1 18 19 101 141 0 0 1263 355 0 10950 TOTAL TOTAL

# - 154 - APPENDIX G--Comparison Of Certain RCR #6 Original Bill Of Sale Entries To Hampshire Association Certificates To Which They Were Matched Orig. Bill Of Sale Entry/Cert. To Which Matched Sire Dam Tag DOB Breed Regis. Regis. Regis. 363/ 1-3-85/ Ramb/ 97802A/ 737391/ 772871/ DRB 363 1-15-85 Hamp 97802A 495112 68796A 367/ 1-3-85 Ramb/ 97805A/ 737391/ 772871/ DRB 367 1-2-85 Hamp 97905A 495112 2138A 369/ 1-19-85/ Ramb/ 97807A/ 737391/ 772871/ DRB 369 2-1-85 Hamp 97807A 495112 5854A 372A/ 1-1-85/ Ramb/ 97809A/ 737391/ 772871/ DRB 372 2-2-85 Hamp 97809A 495112 68816A 376/ 2-10-85/ Ramb/ 97813A/ 737391/ 772871/ DRB 376 2-7-85 Hamp 97813A 495112 29753A 378/ 2-20-85/ Ramb/ 97815A/ 737391/ 772871/ DRB 378 2-10-85 Hamp 97815A 495112 68803A 399/ 2-23-85/ Ramb/ 97833A/ 737391/ 772871/ DRB 399 2-26-85 Hamp 97833A 495112 2140A 404/ 3-3-85/ Ramb/ 97837A 737391/ 772871/ DRB 404 3-2-85 Hamp 97837A 495112 58546A 422/ 3-14-84/ Ramb/ 97852A/ 737391/ 772871/ DRB 422 3-14-85 Hamp 97852A 495112 29755A

# - 155 - APPENDIX H--Tag Numbers Of Certain Rambouillets And Suffolks Listed In Petitioners' Corrected RCR #4 Bill Of Sale That ARE Shown As Being Born To A Dam With Registration Number 772871

Rambouillets Born in 1982

265A 82 2* 82 3A 265B 82 26A 82 41A 266A 82 26B 82 43A 267A 82 27A 82 47A 267B 82 27B 82 8A 268A 82 28A 82 8B 269A 82 30A 82 9A 269B 82 31A 82-82A 271A 82 37A 271B 82 39A (28 Animals)

Rambouillets Born in 1983

272A 294A 83 13B 83 50A 272B 294BA 83 17A 83 58A 278A 295A 83 20A 83 6A 282A 312A 83 2A 83 7A 282B 320A 83 3A 83 8A 283A 323A 83 47A 83-26A 284A 805299 83 48A 86 65A 284B 83 1* 83 49A 288A 83 12A 83 4A 292A 83 13A 83 4B (37 Animals) Suffolks Born in 1982

2146 82 97B 82 35A 82 99A 82 42B 82 46A 82 48A 82 55A 82 55B 82 56A 82 64A 82 81B (12 Animals) Suffolks Born in 1983

310A 337A 427A 83 42A 324A 339A 83 10A 83 44A 326A 348A 83 10B 83 51A 328A 348B 83 14 328B 356A 83 14A

# - 156 - Suffolks Born in 1983

329A 356B 83 15A 333A 357A 83 207A 333B 367A 83 24A 335A 369A 83 26A 335B 424B 83 32A (33 Animals)

__________ *--Certificate Match

# - 157 - Appendix I--Certain Rambouillets And Suffolks Listed In Petitioners' Corrected RCR #6 Bill Of Sale That Are Shown As Being Born To A Dam With Registration Number 772871

Rambouillets Born in 1984

359B 84 16B 84 26A 359C 84 20A 84 26B 376B 84 20B 84 7A 422B 84 23A 84 7B 422C 84 23B 84 8A 84 10A 84 23C 84 8B 84 10B 84 24A 84 12A 84 24B 84 12B 84 25A 84 16A 84 25B (26 Animals)

Rambouillets Born in 1985

278A 85 53A 85-133B 85-4 85-53A 85-787 85970A 367A 85 66A 85-136A 85-40 85-53B 85-796 85973A 369B 85 69A 85-136B 85-41 85-54 85-989 85976A 378A 85 69B 85-138A 85-42 85-55 85-997 381A 85-115A 85-139 85-42A 85-56 851009A 383A 85-115B 85-177A 85-44 85-56A 851011A 399A 85-118A 85-177B 85-44A 85-58 85797 83944 85-118B 85-179A 85-44B 85-59 85930A 85 113A 85-120A 85-179B 85-46 85-59A 85932A 85 113B 85-120B 85-1850 85-47A 85-59B 85932B 85 115A 85-123A 85-185A 85-48 85-63 85936A 85 117A 85-123B 85-1970 85-49 85-63A 85939A 85 136A 85-124A 85-197A 85-49A 85-66 85941 85 2* 85-125A 85-2 85-4A 85-66A 85941A 85 38A 85-127A 85-203A 85-4B 85-68 85942 85 3A 85-128A 85-203B 85-51 85-68A 85942A 85 41A 85-130A 85-3 85-51A 85-69 85945 85 42A 85-131A 85-36 85-51B 85-71 85945A 85 42B 85-131B 85-39A 85-52 85-71A 85952A 85 52A 85-133A 85-39B 85-53 85-71B 85953A (123 Animals)

Suffolks Born in 1984

84 211A 84 254A 84 277B 84 338A 84 39B 84 211B 84 255A 84 278A 84 339A 84 40A 84 214A 84 255B 84 279A 84 339B 84 43A 84 214B 84 257A 84 279B 84 340A 84 45A 84 216A 84 257B 84 327A 84 353A 84 49A 84 216B 84 260A 84 328A 84 353B 84 49B 84 238A 84 261A 84 328B 84 355A 84 801A

# - 158 - Suffolks Born in 1984

84 238B 84 261B 84 329A 84 355B 84 802A 84 243A 84 262A 84 329B 84 356A 84 803A 84 243B 84 262B 84 330A 84 357A 84 804A 84 245A 84 263A 84 330B 84 358A 84 805A 84 245B 84 264A 84 331A 84 358B 84 809A 84 246A 84 265A 84 332A 84 359A 84 247B 84 266A 84 332B 84 360A 84 250A 84 266B 84 334A 84 360B 84 250B 84 267A 84 335A 84 361A 84 251A 84 271A 84 335B 84 364A 84 251B 84 273A 84 336A 84 364B 84 253A 84 274A 84 337A 84 377A 84 253B 84 277A 84 337B 84 39A (92 Animals)

Suffolks Born in 1985

85 128A 85 129A 85 129B 85 135A 85 19A 85 19B (6 Animals)

_________ *--Certificate Match

# - 159 - APPENDIX J--Quarduplet-Or-Better Sibling Breeding Sheep Listed In Petitioners' Corrected RCR #4 Bill Of Sale

Quadruplets

204B 211* 260* 297* 82 150* 82 175* 82 191* 82 195* 204C 211A 260A 297A 82 150A 82 175A 82 191A 82 195A 205* 211B 261* 298* 82 151* 82 176* 82 192* 82 196* 205A 211C 261A 298A 82 151A 81 176A 82 192A 82 196A

82 213* 82 227* 82 233* 82 25* 82-175 82-195 82-205 82 213A 82 227A 82 233A 82 25A 82 175A 82-195A 82-205A 82 214* 82 228* 82 234* 82 25B 82-176 82-196 82-206 82 214A 82 228A 82 234A 82 26* 82-176A 82-196A 82-206A

82-39* 82-41* 8243* 82-55 82 138* 83 141* 83 143* 82-39A 82-41A 82-43A 82-55A 82 138A 83 141A 83 143A* 82-40 82-42 82-44 82-56 82 139* 83 142* 83 144 82-40A 82-42A 82-44A 82-56A 82 139A 83 142A 83 144A

83 146* 83 156* 83 163* 83 168* 83 181* 83-128 83 146A 83 156A 83 163A 83 168A 83 181A 83-128A 83 147* 83 157* 83 164* 83 169* 83 181A 83-129 83 147A 83 157A 83 164A 83 169A 83 182 83-129A

83-141 83-143 83-146 83-181 83-56 83-65 83-141B 83-143B 83-146A 83-181A 83-56A 83-65A 83-142 83-144 83-147 83-181B 83-56B 83-65A 83-142A 83-144A 83-147A 83-182A 83 57* 83-65B

83-8A 83-8B 83-9A 83-9B (35 Sets) Quintuplets

213* 402* 419* 82 146* 82 158* 82 177* 82 179* 213A 402A 419A 82 146A 82 158A 82 177A 82 179A 214* 403* 419B 82 147* 82 159* 82 177B 82 180* 214A 403A 420* 82 147A 82 159A 82 178* 82 180A 214B 403B 420B 82 147B 82 159B 82 178A 82 180B

82 183* 82 185* 82 193* 82 197* 82 201* 82-133 82 183A 82 185A 82 193A 82 197A 82 201A 82-133A 82 183B 82 185B 82 194* 82 197B 82 202* 82-133B 82 184* 82 186* 82 194A 82 198* 82 202A 82-134 82 184A 82 186A 82 194B 82 198A 82 202B 82-134A 82-158 82-191 82-201 82-207 82-221 82-227 82-158A 82-191A 82-201A 82-207A 82-221A 82-227A 82-159 82-191B 82-202 82-208 82-221B 82-227B 82-159A 82-192 82-202A 82-208A 82-222 82-228

# - 160 - Quintuplets 82-159B 82-192A 82-202B 82-208B 82-222A 82-228B 82-25 83-138 83-161 82-25A 83-138B 83-161A 82-27 83-139 83-161B 82-27A 83-139A 83-162 82-27B 83-139B 83-162A (22 Sets) Sextuplets

124* 215* 285* 82 135* 82 217* 82-217 83 175* 124A 215A 285A 82 135A 82 217A 82-217A 83 175A 124B 215B 286* 82 135B 82 218* 82-218 83 176* 125* 216* 286A 82 136* 82 218A 82-218A 83 176A 125A 216A 287* 82 136A 82 219* 82-219 83 177* 125B 216B 287A 82 136B 82 219A 82-219A 83 177A (7 Sets) Heptuplets

412* 412A 412C 413* 413B 414* 414A (1 Set)

_______ *--Certificate Match

# - 161 - APPENDIX K--Quadruplet-Or-Better Sibling Breeding Sheep Listed In Petitioners's Corrected RCR #6 Bill Of Sale

Quadruplets

84 747A 84-756* 85 464* 85-920* 85-922* 85-924* 85900 84 747B 84 756A 85 465* 85-920A 85-922A 85-924A 85900A 84 748A 84-757* 85 465A 85-921* 85-923* 85-925* 85900B 84 748B 84 757A 85 465B 85-921A 85-923A 85-925A 85901

85902* 85921* 85933* 85979A 85-983* 85-989* 85-997* 85902A 85921A 85933A 85979B 85983A 85989A 85-998* 85903* 85921B 85934* 85-980* 85-984* 85-990* 85998A 85904* 85922* 85934A 85980A 85984A 85990A 85-999* (14 Sets) Quintuplets

85-932* 85 925* 85 937* 85-977* 85-932A 85925A 85937A 85977A 85-932B 85 926* 85937C 85977B 85-933* 85926A 85 938* 85-978* 85-933A 85926B 85938A 85978A (4 Sets) Sextuplets

85 927* 85927A 85927B 85 928* 85928A 85928B (1 Sets) Octuplets

85-950* 85950 85950A 85950B 85-951* 85951 85951A 85951BB (1 Set)

________ *--Certificate Match