1The 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 Petitioners v.

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 -

2Unless 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.

3The 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. Buck and Michael D. Culy, for petitioner in

docket No. 9553-94.

Michael A. MacDonald, for petitioner in docket No. 384-95.

Catherine J. Caballero and Paul 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
- 3 -

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
- 5 -

4Although 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 in Bales 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. 
- 6 -

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
- 7 -

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.

6Male 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
- 8 -

7See infra note 10.

8The 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
- 9 -

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
- 10 -

9The 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 discussed infra, 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 fully infra.

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
- 11 -

10The 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 fully infra)

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 

Partnership Entry 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
- 12 -

11RCR #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 discussed infra, 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.
- 13 -

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
- 14 -

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. 
- 15 -

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
- 16 -

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 fully infra.

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
- 17 -

"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
- 18 -

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
- 19 -

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. See infra Appendix 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
- 20 -

12Although 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

infra in Appendix D to this Opinion.
- 21 -

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.
- 22 -

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

Trial

Respondent 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
- 23 -

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.
- 24 -

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 given infra in 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.
- 25 -

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

infra in 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
- 26 -

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 -

13As 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. See supra note 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 contained infra, 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
- 30 -

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. See New

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. See Helvering 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. See Grodt & 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. See Commissioner 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. See Grodt & McKay Realty, Inc. v. Commissioner,
- 32 -

supra at 1237-1238; see also Cherin 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 -

14In 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. 

15Petitioners 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. See supra note 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,
- 38 -

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 -

17According 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. See infra Appendix 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 -

18Although 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 
- 44 -

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 -

19Randy 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,
- 47 -

20Petitioners' corrected RCR #6 bill of sale infra in

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.

21The 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 contained infra in 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 (see infra Appendix 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 -

22Interestingly, 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 forth infra in Appendix H to this opinion. 

Similarly, petitioners' corrected RCR #6 bill of sale (see infra

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 forth infra in 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

infra Appendix B, tag No. 82-3.

23In 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 -

24Petitioners' 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 forth infra in

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 forth infra in Appendix K to this

opinion.
- 52 -

25The 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.

26Petitioners' 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. See infra Appendices 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. See infra Appendices 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 of Avg. Price 

Partnership Sales Price Sheep in Flock per 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 -

27It 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.

28In 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. 

See Estate 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 also Hilton 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 in Estate 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. See Waddell 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

generally Waddell v. Commissioner, supra at 901-903.

In Ferrell 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.

* * *

In Ferrell 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 -

29In 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 -

30In 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.
- 66 -

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 -

31Randy 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
- 70 -

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. See Ferrell v.

Commissioner, 90 T.C. 1154, 1186-1190 (1988); see also Hunter 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 -

32In 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.

33Contrary 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. See supra note 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 -

34On brief, petitioners assert that this Court's prior

decision in Bales 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. The Bales decision 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 in Bales, as different

partnerships and different transactions are presented. See Peck

v. Commissioner, 90 T.C. 162, 166-167 (1988), affd. 904 F.2d 525

(9th Cir. 1990); see also Coward 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. 

See Ferrell v. Commissioner, supra at 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 -

35On 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 discussed supra in 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 discussed supra in 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 discussed supra in 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. See Durkin 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. See Durkin v.

Commissioner, supra at 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. See Durkin v.

Commissioner, supra at 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 -

36It 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 See Durkin v.

Commissioner, supra at 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 discussed supra in 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 802198 SUFK 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 497918 SUFK 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 497919 RAMS 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

210A 210A SUFK 82/11/01 403689 368185

210B 210B SUFK 82/11/01 403689 368185

210C 210 802201 SUFK 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 811228 RAMB 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 497927 RAMB 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 497928 RAMB 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 762342 RAMB 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 811233 RAMB 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 497934 RAMB 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 497935 SUFK 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 811237 RAMB 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 811238 SUFK 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 526204 SUFK 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 497944 RAMB 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 403,689A N304275F 472,140A

240C 240 497948 564029 SUFK 82/11/14 82/01/28 N117869M N117869M N304275F 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 497969 RAMB 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 497957 SUFK 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 564026 SUFK 82/11/25 82/02/05 811242 468,219A 777135 N331603F

254 254 805282 SUFK 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 564028 RAMB SUFK 83/02/26 82/02/07 N117869M N117869M N30432OF 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 805307 SUFK 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 RAMB 83/01/15 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 806227 SUFK RAMB 83/02/02 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 805297 SUFK RAMB 83/03/03 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 497889 RAMB 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 497890A 497890 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 SUFK 83/02/14 83/02/14 737391 403,689A 772871 472,136A

356A 356A 49787602 SUFK 83/02/14 737391 772871

3SGB 356B 49787602 SUFK 83/02/14 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 765457 RAMB 80/12/21 80/12/21 737391 737391 733817 733817

373A 373 497882 SUFK 83/02/24 83/02/24 498711A 403,689A N207045F 368,190A

373B 373B 497882 564032 SUFK 83/02/24 83/01/28 498711A 498,711A N207045F N207045F

377 377 564033 SUFK 83/02/03 83/02/03 498711A 498,711A N304274F N304274F

400 400 499324 SUFK 83/02/06 83/02/06 462670A 462,670A 328263A 328,263A

400A 400 564037 SUFK 83/02/06 83/02/13 462670A 498,711A 328263A N304269F

401 401 499325 SUFK 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 499346 SUFK 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 820831 RAMB 82/12/11 83/10/13 693009 786553 733817 777131

47 47 416411 777131 SUFK RAMB 81/02/12 81/02/12 403689 737391 38460B 749170

47A 47A 416411 403684 SUFK 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 SUFK RAMB 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

80142A 80142A 808282 RAMB 82/10/16 762338 299714

805299 805299 805299 RAMB 83/03/11 737391 772871

81-11A 81-11 5830011A 810011 RAMB 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 100A 82 100A 820100 SUFK 82/03/21 403689 442949

82 101 82 101 820101 SUFK 82/03/22 82/03/22 403689 403689 442950 442950

82 101A 82 101A 820101 SUFK 82/03/22 403689 442950

82 102 82 102 820102 SUFK 82/03/22 82/03/22 403689 403689 442950 442950

82 102A 82 102A 820102 SUFK 82/03/22 403689 442950

82 102B 82 102B 820102 SUFK 82/03/22 403689 442950

82 105 82 105 820105 SUFK 82/03/24 82/03/24 403689 403689 442953 442953

82 105A 82 105A 820105 SUFK 82/03/24 403689 442953

82 106 82 106 820106 SUFK 82/03/24 82/03/24 403689 403689 442953 442953

82 106A 82 106A 820106 SUFK 82/03/24 403689 442953

82 119 62 119 820119 SUFK 82/04/24 82/04/24 403689 403689 403680 403680

82 119A 82 119A 820119 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 133A 82 133A 820133 SUFK 82/09/24 403689 521115

82 134 82 134 820134 SUFK 82/09/04 82/09/04 403689 403689 521115 521115

82 134A 82 134A 820134 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

82 135A 82 135A 820135 SUFK 82/09/04 403689 521374

82 1358 82 135B 820135 SUFK 82/09/04 403689 521374

82 136 82 136 820136 SUFK 82/09/04 82/09/04 403689 403689 521374 521374

82 136A 82 136A 820136 SUFK 82/09/04 403689 521374

82 136B 82 136B 820136 SUFK 82/09/04 403689 521374

82 139 82 139 820139 SUFK 82/09/08 82/09/08 403689 403689 539528 539528

82 13A 82 13A 820013 RAMB 82/12/08 762553 7728?5

82 13B 82 13B 820013 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 140A 82 140A 820140 SUFK 82/09/08 403689 539528

82 140B 82 140B 820140 SUFK 82/09/08 403689 539528

82 146 82 14G 820146 SUFK 82/09/10 82/09/10 403689 403689 472166 472166

82 146A 82 146A 820146 SUFK 82/09/10 403689 472166

82 147 82 147 820147 SUFK 82/09/10 82/09/10 403689 403689 472166 472166

82 147A 82 147A 820147 SUFK 82/09/10 403689 472166

82 147B 82 147B 820147 SUFK 82/09/10 403689 472166

82 14A 82 14A 820014 RAMB 82/03/19 762553 772893

82 150 82 150 820150 SUFK 82/09/13 82/09/13 403689 403689 472137 472137

82 150A 82 150A 820150 SUFK 82/09/13 403689 472137

82 151 82 151 820151 SUFK 82/09/13 82/09/13 403689 403689 472137 472137

82 151A 82 151A 820151 SUFK 82/09/13 403689 472137

82 152 82 152 820152 SUFK 82/09/13 82/09/13 403689 403689 298939 298939

82 152A 82 152A 820152 SUFK 82/09/13 403689 298939

82 152B 82 152B 820152 SUFK 82/09/13 403689 298939

82 153 82 153 820153 SUFK 82/09/13 82/09/13 403689 403689 299711 299711

82 153A 82 153A 820153 SUFK 82/09/13 403689 299711

82 153B 82 153B 820153 SUFK 82/09/13 403689 299711

82 154 82 154 820154 SUFK 82/09/13 82/09/13 403689 403689 299711 299711

82 154A 82 154A 820154 SUFK 82/09/13 403689 299711

82 155 82 155 820155 SUFK 82/09/13 82/09/14 403689 403689 299712 299712

82 155A 82 155A 820155 SUFK 82/09/13 403689 299712

82 156 82 156 820156 SUFK 82/09/17 82/09/17 403689 403689 299713 299713

82 156A 82 156A 820156 SUFK 82/09/17 403689 299713

82 157 82 157 820157 SUFK 82/09/17 82/09/17 403689 403689 299714 299714

82 157A 82 157A 820157 SUFK 82/09/17 403689 299714

82 157B 82 157B 820157 SUFK 82/09/17 403689 299714

82 158 82 158 820158 SUFK 82/09/17 82/09/17 403689 403689 306825 306825

82 158A 82 158A 820158 SUFK 82/09/17 403689 306825

82 159 82 159 820159 SUFK 82/09/17 82/09/17 403689 403689 306825 306825

82 159A 82 159A 820159 SUFK 82/09/17 403689 306825

82 159B 82 159B 820159 SUFK 82/09/17 403689 306825

82 173 82 173 820173 SUFK 82/10/OG 82/10/06 403689 403689 328270 328270

82 173A 82 173A 820173 SUFK 82/10/06 403689 328270

82 174 82 174 820174 SUFK 82/10/09 82/10/09 403689 403689 340661 340661

82 174A 82 174A 820174 SUFK 82/10/09 403689 340661

82 175 82 175 820175 SUFK 82/10/10 82/10/10 403689 403689 341122 341122

82 175A 82 175A 820175 SUFK 82/10/10 403689 341122

82 176 82 176 820176 SUFK 82/10/10 82/10/10 403689 403689 341122 341122

82 176A 82 176A 820176 SUFK 82/10/10 403689 341122
- 92 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

82 177 82 177 820177 SUFK 82/10/13 82/10/13 403689 403689 341123 341123

82 177A 82 177A 820177 SUFK 82/10/13 403689 341123

82 177B 82 177B 820177 SUFK 82/10/13 403689 341123

82 178 82 178 820178 SUFK 82/10/13 82/10/13 403689 403689 341123 341123

82 178A 82 178A 820178 SUFK 82/10/13 403689 341123

82 179 82 179 820179 SUFK 82/10/13 82/10/13 403689 403689 348710 348710

82 179A 82 179A 820179 SUFK 82/10/13 403689 348710

82 180 82 180 820180 SUFK 82/10/13 82/10/13 403689 403689 348710 348710

82 180A 82 180A 820180 SUFK 82/10/13 403689 348710

82 180B 82 180B 820180 SUFK 82/10/13 403689 348710

82 182 82 182 820182 SUFK 82/10/14 82/10/14 403G89 403689 368190 368190

82 182A 82 182A 820182 SUFK 82/10/14 403689 368190

82 183 82 183 820183 SUFK 82/10/14 82/10/14 403689 403689 384596 384596

82 183A 82 183A 820183 SUFK 82/10/14 403689 384596

82 183B 82 183B 820183 SUFK 82/10/14 403689 384596

82 184 82 184 820184 SUFK 82/10/14 82/10/14 403689 403689 384596 384596

82 184A 82 184A 820184 SUFK 82/10/14 403689 384596

82 185 82 185 820185 SUFK 82/10/15 82/10/15 403689 403689 384611 384611

82 185A 82 185A 820185 SUFK 82/10/15 403689 384611

82 185B 82 185B 820185 SUFK 82/10/15 403689 384611

82 186 82 186 820186 SUFK 82/10/15 82/10/15 403689 403689 384611 384611

82 186A 82 186A 820186 SUFK 82/10/15 403689 384611

82 187 82 187 820187 SUFK 82/10/18 82/10/18 403689 403689 384613 384613

82 187A 82 187A 820187 SUFK 82/10/18 403689 384613

82 188 82 188 820188 SUFK 82/10/19 82/10/19 403689 403689 390793 390793

82 188A 82 188A 820188 SUFK 82/10/19 403689 390793

82 189 82 189 820189 SUFK 82/10/21 82/10/21 403689 403689 390798 390798

82 189A 82 189A 820189 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 190A 82 190A 820190 SUFK 82/10/24 403689 390799

82 191 82 191 820191 SUFK 82/10/27 82/10/27 403689 403689 390800 390800

82 191A 82 191A 820191 SUFK 82/10/27 403689 390800

82 192 82 192 820192 SUFK 82/10/27 82/10/27 403689 403689 390800 390800

82 192A 82 192A 820192 SUFK 82/10/27 403689 390800

82 193 82 193 820193 SUFK 82/10/27 82/10/27 403689 403689 427209 427209

82 193A 82 193A 820193 SUFK 82/10/27 403689 427209

82 194 82 194 820194 SUFK 82/10/27 82/10/27 403689 403689 427209 427209

82 194A 82 194A 820194 SUFK 82/10/27 403689 427209

82 194B 82 194B 820194 SUFK 82/10/27 403689 427209

82 195 82 195 820195 SUFK 82/10/26 82/10/26 403689 403689 427210 427210

82 195A 82 195A 820195 SUFK 82/10/26 403689 427210

82 196 82 196 820196 SUFK 82/10/26 82/10/26 403689 403689 427210 427210

82 196A 82 196A 820196 SUFK 82/10/26 403689 427210

82 197 82 197 820197 SUFK 82/10/28 82/10/28 403689 403689 427211 427211

82 197A 82 197A 820197 SUFK 82/10/28 403689 427211

82 197B 82 197B 820197 SUFK 82/10/28 403689 427211

82 198 82 198 820198 SUFK 82/10/28 82/10/28 403689 403689 427211 427211

82 198A 82 198A 820198 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

82 199A 82 199A 820199 SUFK 82/10/29 403689 427212

82 19A 82 19 820019 RAMB 82/03/16 82/03/16 762553 762553 772856 772856

82 19B 82 19B 820019 RAMB 82/03/16 762553 772856

82 19C 82 19C 820019 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 200A 82 200A 820200 SUFK 82/10/29 403689 427212

82 201 82 201 820201 SUFK 82/10/29 82/10/30 403689 403689 427213 427213

82 201A 82 201A 820201 SUFK 82/10/29 403689 427213

82 202 82 202 820202 SUFK 82/10/29 82/10/30 403689 403689 427213 427213

82 202A 82 202A 820202 SUFK 82/10/29 403689 427213

82 202B 82 202B 820202 SUFK 82/10/29 403689 427213

82 203 82 203 820203 SUFK 82/10/29 82/10/31 403689 403689 427214 427214

82 203A 82 203A 820203 SUFK 82/10/29 403689 427214

82 204 82 204 820204 SUFK 82/11/06 82/11/06 403689 403689 427215 427215

82 204A 82 204A 820204 SUFK 82/11/06 403689 427215

82 205 82 205 820205 SUFK 82/11/08 82/11/08 403689 403689 427216 427216

82 205A 82 205A 820205 SUFK 82/11/08 403689 427216

82 206 82 206 820206 SUFK 82/11/08 82/11/08 403689 403689 427216 427216

82 206A 82 206A 820206 SUFK 82/11/08 403689 427216

82 207 82 207 820207 SUFK 82/11/10 82/11/10 403689 403689 427217 427217

82 207A 82 207A 820207 SUFK 82/11/10 403689 427217

82 208 82 208 820208 SUFK 82/11/10 82/11/10 403689 403689 427217 427217

82 208A 82 208A 820208 SUFK 82/11/10 403689 427217

82 209 82 209 820209 SUFK 82/11/10 82/11/11 403689 403689 442949 442949

82 209A 82 209A 820209 SUFK 82/11/10 403689 442949

82 20A 82 20A 820020 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 210A 82 210A 820210 SUFK 82/11/10 403689 442949

82 211 82 211 820211 SUFK 82/11/11 82/11/11 403689 403689 442950 442950

82 211A 82 211A 820211 SUFK 82/11/11 403689 442950

82 212 82 212 820212 SUFK 82/11/17 82/11/17 403689 403689 442952 442952

82 212A 82 212A 820212 SUFK 82/11/17 403689 442952

82 212B 82 212B 820212 SUFK 82/11/17 403689 442952

82 213 82 213 820213 SUFK 82/11/18 82/11/18 403689 403689 442953 442953

82 213A 82 213A 820213 SUFK 82/11/18 403689 442953

82 214 82 214 820214 SUFK 82/11/18 82/11/18 403689 403689 442953 442953

82 214A 82 214A 820214 SUFK 82/11/18 403689 4429S3

82 215 82 215 820215 SUFK 82/11/20 82/11/20 403689 403689 442954 442954

82 215A 82 215A 820215 SUFK 82/11/20 403689 442954

82 216 82 216 820216 SUFK 82/11/20 82/11/20 403689 403689 442954 442954

82 216A 82 216A 820216 SUFK 82/11/20 403689 442954

82 216B 82 216B 820216 SUFK 82/11/20 403689 442954

82 217 82 217 820217 SUFK 82/11/24 82/11/24 403689 403689 442955 442955

82 217A 82 217A 820217 SUFK 82/11/24 403689 442955

82 218 82 218 820218 SUFK 82/11/24 82/11/24 403689 403689 442955 4429SS

82 218A 82 218A 820218 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

82 219A 82 219A 820219 SUFK 82/11/24 403689 442955

82 21A 82 21A 820021 RAMS 82/03/26 762553 772863

82 21B 82 21B 820021 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 220A 82 220A 820220 SUFK 82/10/30 403689 448302

82 220B 82 220B 820220 SUFK 82/10/30 403689 448302

82 221 82 221 820221 SUFK 82/10/30 82/10/30 403689 403689 448297 448297

82 221A 82 221A 820221 SUFK 82/10/30 403689 448297

82 222 82 222 820222 SUFK 82/10/30 82/10/30 403689 403689 448297 448297

82 222A 82 222A 820222 SUFK 82/10/30 403689 448297

82 222B 82 222B 820222 SUFK 82/10/30 403689 448297

82 223 82 223 820223 SUFK 82/10/30 82/12/13 403689 403689 441247 444124

82 223A 82 223A 820223 SUFK 82/10/30 403689 441247

82 224 82 224 820224 SUFK 82/12/13 82/12/13 403689 403689 441247 444124

82 224A 82 224A 820224 SUFK 82/12/13 403689 441247

82 225 82 225 820225 SUFK 82/10/18 82/10/18 403689 403689 403674 403674

82 225A 82 225A 820225 SUFK 82/10/18 403689 403674

82 226 82 226 820226 SUFK 82/10/18 82/12/15 403689 403689 403676 403676

82 226A 82 226A 820226 SUFK 82/10/18 403689 403676

82 227 82 227 820227 SUFK 82/11/13 82/11/13 403689 403689 403679 403679

82 227A 82 227A 820227 SUFK 82/11/13 403689 403679

82 228 82 228 820228 SUFK 82/11/13 82/11/13 403689 403689 403679 403679

82 228A 82 228A 820228 SUFK 82/11/13 403689 403679

82 229 82 229 820229 SUFK 82/11/18 82/11/18 403689 403689 403680 403680

82 229A 82 229A 820229 SUFK 82/11/18 403689 403680

82 22A 82 22A 820022 RAMS 82/03/26 762553 772863

82 230 82 230 820230 SUFK 82/12/14 82/12/14 403689 403689 403681 403681

82 230A 82 230A 820230 SUFK 82/12/14 403689 403681

82 230B 82 230B 820230 SUFK 82/12/14 403689 403681

82 231 82 231 820231 SUFK 82/12/08 82/12/08 403689 403689 403683 403683

82 231A 82 231A 820231 SUFK 82/12/08 403689 403683

82 232 82 232 820232 SUFK 82/12/08 82/12/08 403689 403689 403683 403683

82 232A 82 232A 820232 SUFK 82/12/08 403689 403683

82 233 82 233 820233 SUFK 82/10/18 82/10/18 403689 403689 403684 403684

82 233A 82 233A 820233 SUFK 82/10/18 403689 403684

82 234 82 234 820234 SUFK 82/10/18 82/10/18 403689 403689 403684 403684

82 234A 82 234A 820234 SUFK 82/10/18 403689 403684

82 24 82 24 820024 RAMS 82/02/18 82/02/18 762553 762553 774672 774672

82 24A 82 24A 820024 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 25A 82 25A 820025 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 772871 772858

82 26A 82 26A 820026 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 27A 82 27A 820027 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

82 28 82 28 820028 PAMB 82/10/24 82/10/24 737391 762553 772871 772859

82 28A 82 28A 820028 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 30A 82 30A 820030 RAMB 82/11/18 737391 772871

82 31 82 31 820031 RAMB 82/11/18 82/11/18 737391 762553 772871 772872

82 31A 82 31A 820031 RAMB 82/11/18 737391 772871

82 32 82 32 820032 RAMB 82/11/30 82/11/30 403689 762553 306827 772861

82 32A 82 32A 820032 PAMB 82/11/30 403689 306827

82 32B 82 32B 820032 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 35A 82 35A 820035 SUFK 82/02/17 737391 772871

82 36 82 36 820036 SUFK 82/02/17 82/02/17 737391 403689 772871 323315

82 36A 82 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 37A 82 37A 820037 RAMB 82/10/23 737391 772871

82 38 82 38 820038 SUFK 82/02/17 82/02/17 737391 403689 772871 323316

82 38A 82 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 39A 82 39A 820039 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 40A 82 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 41A 82 41A 820041 RAMB 82/11/26 737391 772871

82 42 82 42 820042 SUFK 82/02/24 82/02/24 737391 403689 772871 323320

82 42A 82 42 820042 SUFK RAMB 82/02/24 82/02/24 737391 403689 772871 323320

82 42B 82 42B 820042 SUFK 82/02/24 737391 772871

82 43 82 43 820043 RAMB 82/10/24 82/10/24 737391 762553 772871 777129

82 43A 82 43A 820043 RAMB 82/10/24 737391 772871

82 44 82 44 820044 SUFK 82/02/24 82/02/24 737391 403689 772871 324800

82 44A 82 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 45A 82 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 46A 82 46A 820046 SUFK 82/03/03 737391 772871

82 47 82 47 820047 RAMB 82/11/18 82/11/18 737391 762553 772871 772860

82 47A 82 47A 820047 RAMB 82/11/18 737391 772871

82 48 82 48 820048 SUFK 82/03/08 82/03/08 737391 403689 772871 328265

82 48A 82 48A 820048 SUFK 82/03/08 737391 772871

82 49 82 49 820049 RAMB 82/11/23 82/11/23 737391 762553 772871 772887

82 49A 82 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 55A 82 55A 820055 SUFK 82/03/19 737391 772871

82 55B 82 55B 820055 SUFK 82/03/19 739171
- 96 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

82 56 82 56 820056 SUFK 82/03/19 82/03/19 737391 403689 772871 341123

82 56A 82 56A 820056 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 63A 82-63 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 64A 82 64A 820064 SUFK 82/03/24 737391 772871

82 6A 8-2-6 820006 797317 RAMB 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 797318 RAMB 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 81A 82-81 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 97A 82-97 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 99A 82 99A 820099 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+213A 82+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 S830010 820010 RAMB 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

82-102A 82-102A SUFK 82/03/22 403689 442950

82-105 82-105 566032 SUFK 82/03/24 403689 442953

82-10SA 82-105A 566032 SUFK 82/03/24 403689 442953

82-106 82-106 SUFK 82/03/24 403689 442953

82-IOA 82 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 S830011 820011 RAMB 82/04/06 82/03/18 403689 762553 476329 772867

82-119 82-119 SUFK 82/04/24 403689 403680

82-119A 82-119A SUFK 82/04/24 403689 403680

82-11A 82 11 S830011 820011 RAMB 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

82-12A 82 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

82-133A 82-133A SUFK 82/09/04 403689 521115

82-133B 82-133B SUFK 82/09/04 403689 S21115

82-134 82-134 SUFK 82/09/04 403689 S21115

82-134A 82-134A SUFK 82/09/04 403689 521115

82-135 82-135 SUFK 82/09/04 403689 521374

82-135A 82-135A SUFK 82/09/04 403689 521374
- 97 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

82-139 82-139 8213900 SUFK 82/09/08 403689 539528

82-139A 82-139A 8213900 SUFK 82/09/08 403689 539528

82-14 82 14 821400 820014 SUFK 82/03/19 82/01/16 762553 403689 772893 476325

82-140 82-140 SUFK 82/09/08 403689 539528

82-140A 82-140A SUFK 82/09/08 403689 539528

82-14A 82-14A 821400 SUFK 82/03/19 762553 772893

82-150 82-150 SUFK 82/03/19 403689 472137

82-150A 82-150A SUFK 82/09/13 403689 298939

82-152 82-152 SUFK 82/09/13 403689 298939

82-152A 82-152A SUFK 82/09/13 403689 298939

82-153 82-153 SUFK 82/09/13 403689 299711

92-153A 82-153A SUFK 82/09/13 403689 299711

82-155 82-155 SUFK 82/09/14 403689 299712

82-155A 82-155A SUFK 82/09/14 403689 299712

82-156 82-156 566164 SUFK 82/09/17 403689 299713

82-156A 82-156A 566164 SUFK 82/09/17 403689 299713

82-157 82-157 SUFK 82/09/18 403689 299714

82-157A 82-157A SUFK 82/09/18 403689 299714

82-158 82-158 566166 SUFK 82/09/17 403689 306825

82-158A 82-158A 566166 SUFK 82/09/17 403689 306825

82-159 82-159 566159 SUFK 82/09/17 403689 306825

82-159A 82-159A 566159 SUFK 82/09/17 403689 306825

82-159B 82-159B 566159 SUFK 82/09/17 403689 306825

82-173 82-173 566157 SUFK 82/10/06 403689 658570

d82-173A 82-173A 566157 SUFK 82/10/06 403689 658570

82-175 82-175 2905185A SUFK 82/10/10 403689 341122

82-175A 82-175A 2905185A SUFK 82/10/10 403689 341122

82-176 82-176 SUFK 82/10/10 403689 341122

82-176A 82-176A SUFK 82/10/10 403689 341122

82-177 82-177 566167 SUFK 82/10/13 403689 341123

82-177A 82-177A 566167 SUFK 82/10/13 403689 341123

82-179 82-179 566218 SUFK 82/10/13 403689 348710

82-179A 82-179A 566218 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

82-182A 82-182A 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

82-184A 82-184A SUFK 82/10/14 403689 384596

82-185 82-185 SUFK 82/10/1S 403689 384611

82-185A 82-185A SUFK 82/10/15 403689 384611

82-187 82-187 SUFK 82/10/18 403689 384613

82-187A 82-187A SUFK 82/10/18 403689 384613

82-188 82-188 SUFK 82/10/19 403689 390793

82-188A 82-188A SUFK 82/10/19 403689 390793

82-189 82-189 8218900 SUFK 82/10/21 403689 390798

82-189A 82-189A 8218900 SUFK 82/10/21 403689 390798

82-191 82-191 566025 SUFK 82/10/27 403689 390800

82-191A 82-191A 566025 SUFK 82/10/27 403689 390800

82-191B 82-191B 566025 SUFK 82/10/27 403689 390800
- 98 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

82-192 82-192 8219200 SUFK 82/10/27 403689 390800

82-192A 82-192A 8219200 SUFK 82/10/27 403689 390800

82-194 82-194 566005 SUFK 82/10/27 403689 427209

82-194A 82-194A 566005 SUFK 82/10/27 403689 427209

82-195 82-19S SUFK 82/10/26 403689 427210

82-195A 82-195A SUFK 82/10/26 403689 427210

82-196 82-196 8219600 SUFK 82/10/26 403689 427210

82-196A 82-196A 8219600 SUFK 82/10/26 403689 427210

82-197 82-197 SUFK 82/10/28 403689 427211

82-197A 82-197A 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--201 82-201 SUFK 82/10/30 403689 427213

82-201A 82-201A SUFK 82/10/30 403689 427213

82-202 82-202 SUFK 82/10/30 403689 427213

82-202A 82-202A SUFK 82/10/30 403689 427213

82-202B 82-202B SUFK 82/10/30 403689 427213

82-203 82-203 SUFK 82/10/31 403689 427214

82-203A 82-203A SUFK 82/10/31 403689 427214

82-205 82-205 SUFK 82/11/08 403689 427216

82-205A 82-205A SUFK 82/11/08 403689 427216

82-206 82-206 SUFK 82/11/08 403689 427216

82-206A 82-206A SUFK 82/11/08 403689 427216

82-207 82-207 SUFK 82/11/10 403689 427217

82-207A 82-207A SUFK 82/11/10 403689 427217

82-208 82-208 SUFK 82/11/10 403689 427217

82-208A 82-208A SUFK 82/11/10 403689 427217

82-208B 82-208B SUFK 82/11/10 403689 427217

82--209 82-209 SUFK 82/11/11 403689 442949

82-209A 82-209A 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

82-210A 82-210A SUFK 82/11/11 403689 442949

82-211 82-211 SUFK 82/11/11 403689 442950

82-211A 82-211A SUFK 82/11/11 403689 442950

82-214 82-214 566069 SUFK 82/11/18 403689 442953

82-214A 82-214A 566069 SUFK 82/11/18 403689 442953

82-215 82-215 SUFK 82/11/20 403689 442954

82-215A 82-215A SUFK 82/11/20 403689 442954

82-217 82-217 SUFK 82/11/24 403689 442955

82-217A 82-217A SUFK 82/11/24 403689 442955

82-218 82-218 SUFK 82/11/24 403689 442955

82-218A 82-218A SUFK 82/11/24 403689 442955

82-219 82-219 SUFK 82/11/24 403689 442955

82-219A 82-219A 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

82-220A 82-220A SUFK 82/10/30 403689 448302

82-221 82-221 SUFK 82/10/30 403689 448297

82-221A 82-221A SUFK 82/10/30 403689 448297
- 99 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

82-221B 82-221B SUFK 82/10/30 403689 448297

82-222 82-222 SUFK 82/10/30 403689 448297

82-222A 82-222A SUFK 82/10/30 403689 448297

82-223 82-223 SUFK 82/12/13 403689 444124

82-223A 82-223A SUFK 82/12/13 403689 444124

82-224 82-224 S820224 RAMB 82/12/13 403689 444124

82-224B 82-224B S820224 RAMB 82/12/13 403689 444124

82-226 82-226 S820226 RAMB 82/12/15 403689 403676

82-226B 82-226B S820226 RAMB 82/12/15 403689 403676

82-227 82-227 S820227 RAMB 82/11/13 403689 403679

82-227A 82-227A S820227 RAMB 82/11/13 403689 403679

82-227B 82-227B S820227 RAMB 82/11/13 403689 403679

82-228 82-228 S820228 RAMB 82/11/13 403689 403679

82-228B 82-228B S820228 RAMB 82/11/13 403689 403679

82-230 82-230 S820230 RAMB 82/12/14 403689 403681

82-23ON 82-23ON S820230 RAMB 82/12/14 403689 403681

82-231 82-231 S820231 RAMB 82/12/08 403689 403683

82-231B 82-231B S820231 RAMB 82/12/08 403689 403683

82-233 82-233 S820233 RAMB 82/10/18 403689 403684

82-233A 82-233A S820233 RAMB 82/10/18 403689 403684

82-234 82-234 S830234 RAMB 82/10/18 403689 503684

82-234B 82-234B S820234 RAMB 82/10/18 403689 503684

82-25 82-25 SUFK 82/10/08 762553 772858

82-25A 82-25A SUFK 82/10/08 762553 772858

82-27 82-27 SUFK 82/10/08 762553 772858

82-27A 82-27A 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

82-28A 82-28A 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

82-30A 82-30A 566162 SUFK 82/11/18 762553 772872

82-32 82-32 566156 SUFK 82/11/30 762553 772861

82-32A 82 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

82-33A 82 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

82-37A 82-37A SUFK 82/10/23 762553 772869

82-38 82-38 566169 SUFK 82/02/17 403689 323316

82-38A 82-38A 566169 SUFK 82/02/17 403689 323316

82-39 82 39 814048 820039 SUFK 82/02/19 82/02/19 403689 403689 323319 323319

82-39A 82-39A 814048 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

82-40A 82-40A SUFK 82/02/19 403689 323319

82-41 82 41 288712 820041 SUFK 82/02/24 82/02/24 403689 403689 323320 323320

82-41A 82-41A 288712 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

82-42A 82-42A 566160 SUFK 82/02/24 403689 323320

82-43 82 43 566159 820043 SUFK 82/02/24 82/02/24 403689 403689 324800 324800

82-43A 82-43A 566159 SUFK 82/02/24 403689 324800

82-44 82-44 566155 SUFK 82/02/24 403689 324800

82-44A 82-44A 566155 SUFK 82/02/24 403689 324800

82-45 82-45 SUFK 82/10/24 762553 777129

82-45A 82-45A SUFK 82/10/24 762553 777129

82-46 82 46 288712A 820046 SUFK RAMS 82/11/18 82/11/18 765223 7625S3 772860 772860

82-46A 82-46A 288712A 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

82-47A 82-47A SUFK 82/11/18 765223 772860

82-48 82 48 824800 820048 SUFK 82/11/23 82/03/08 765223 403689 772887 328265

82-48A 82-48A 824800 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

82-55A 82-55A 825500 SUFK 82/03/19 403689 341123

82-56 82-56 SUFK 82/03/19 403689 341123

82-56A 82-56A SUFK 82/03/19 403689 341123

82-6 82-6 SUFK 82/03/02 762553 772862

d82-6A 82-6A 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

82-82A 82-82A 792310 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

82-99A 82-99A 829900 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 10A 83 10A 830010 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 11A 83 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 127A 83 127A 830127 SUFK 83/03/18 403689A 810093

83 128 83 128 830128 SUFK 83/03/16 83/03/16 403689A 403689 810050 810050

83 128A 83 128A 830128 SUFK 83/03/16 403689A 8100SO

83 129 83 129 830129 SUFK 83/03/16 83/03/16 403689A 403689 810050 810050

83 129A 83 129A 830129 SUFK 83/03/16 403689A 810050

83 12A 83 12A 830012 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 130A 83 130A 830130 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

83 131A 83 131A 830131 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 134A 83 134A 830134 SUFK 83/03/27 403689A 810053

83 135 83 135 830135 SUFK 83/03/27 83/03/27 403689A 403689 810051 810051

83 135A 83 135A 830135 SUFK 83/03/27 403689A 810051

83 136 83 136 830136 SUFK 83/03/24 83/03/24 403689A 403689 810032 810032

83 136A 83 136A 830136 SUFK 83/03/24 403689A 810032

83 136B 83 136B 830136 SUFK 83/03/24 403689A 810032

83 137 83 137 830137 SUFK 83/03/21 83/03/21 403689A 403689 810030 810030

83 137A 83 137A 830137 SUFK 83/03/21 403689A 810030

83 138 83 138 830138 SUFK 83/03/16 83/03/16 403689A 403689 810029 810029

83 138A 83 138A 830138 SUFK 83/03/16 403689A 810029

83 139 83 139 830139 SUFK 83/03/16 83/03/16 403689A 403689 810029 810029

83 139A 83 139A 830139 SUFK 83/03/16 403689A 810029

83 13A 83 13A 830013 RAMB 83/03/19 737391 772871

83 13B 83 13B 830013 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 140A 83 140A 830140 SUFK 83/03/16 403689A 810025

83 141 83 141 830141 SUFK 83/03/11 83/03/11 403689A 403689 810024 810024

83 141A 83 141A 830141 SUFK 83/03/11 403689A 810024

83 142 83 142 830142 SUFK 83/03/11 83/03/11 403689A 403689 810024 810024

83 142A 83 142A 830142 SUFK 83/03/11 403689A 810024

83 143 83 143 830143 840143 SUFK 83/02/11 83/02/11 403689A 403689 810022 810022

83 143A 83 143 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 144A 83 144A 830144 SUFK 83/02/11 403689A 810022

83 145 83 145 830145 SUFK 83/02/11 83/02/11 403689A 403689 810021 810021

83 145A 83 145A 830145 SUFK 83/02/11 403689A 810021

83 146 83 146 83014G SUFK 83/02/OG 83/02/06 403689A 403689 810020 810020

83 146A 83 146A 830146 SUFK 83/02/06 403689 810020

83 147 83 147 830147 SUFK 83/02/06 83/02/06 403689A 403689 810020 810020

83 147A 83 147A 830147 SUFK 83/02/06 403689 810020

83 148 83 148 830148 SUFK 83/05/19 83/05/19 403689 403689 810019 810019

83 148A 83 148A 830148 SUFK 83/05/19 403689 810019

83 149 83 149 830149 SUFK 83/05/19 83/05/19 403689 403689 810017 810017

83 149A 83 149A 830149 SUFK 83/05/19 403689 810017

83 14A 83 14A 830014 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 150A 83 150A 830150 SUFK 83/05/19 403689 810016

83 151 83 151 830151 SUFK 83/01/21 83/01/21 403689 403689 810012 810012

83 151A 83 151A 830151 SUFK 83/01/21 403689 810012

83 152 83 152 8301S2 SUFK 83/05/21 83/05/21 403689 403689 810011 810011

83 152A 83 152A 830152 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 154A 83 154A 830154 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

83 155A 83 155A 830155 SUFK 83/01/03 403689 810008

83 156 83 156 830156 SUFK 83/01/05 83/01/05 403689 403689 810007 810007

83 156A 83 156A 830156 SUFK 83/01/05 403689 810007

83 157 83 157 830157 SUFK 83/01/05 83/01/05 403689 403689 810007 810007

83 157A 83 157A 830157 SUFK 83/01/05 403689 810007

83 158 83 158 830158 SUFK 83/01/04 83/01/04 403689 403689 810006 810006

83 158A 83 158A 830158 SUFK 83/01/04 403689 810006

83 159 83 159 830159 SUFK 83/01/07 83/01/07 403689 403689 810005 810005

83 159A 83 159A 830159 SUFK 83/01/07 403689 810005

83 15A 83 15A 830015 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 163A 83 163A 830163 SUFK 83/03/08 403689 810069

83 164 83 164 830164 SUFK 83/01/08 83/01/08 403689 403689 810069 810069

83 164A 83 164A 830164 SUFK 83/01/08 403689 810069

83 165 83 165 830165 SUFK 83/03/19 83/03/19 403689 403689 810068 810068

83 165A 83 165A 830165 SUFK 83/03/19 403689 810068

83 166 83 166 830166 SUFK 83/02/06 83/02/06 403689 403689 810067 810067

83 166A 83 166A 830166 SUFK 83/02/06 403689 810067

83 167 83 167 830167 SUFK 83/03/19 83/03/19 403689 403689 810065 810065

83 167A 83 167A 830167 SUFK 83/03/19 403689 810065

83 168 83 168 830168 SUFK 83/03/22 83/03/22 403689 403689 810064 810064

83 168A 83 1G8A 830168 SUFK 83/03/22 403689 810064

83 169 83 169 830169 SUFK 83/03/22 83/03/22 403689 403689 810064 810064

83 169A 83 169A 830169 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 170A 83 170 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 173A 83 173A 830173 SUFK 83/01/26 403689 810060

83 174 83 174 830174 SUFK 83/01/31 83/01/31 403689 403689 810059 810OS9

83 174A 83 174A 830174 SUFK 83/01/31 403689 810059

83 175 83 175 830175 SUFK 83/01/30 83/01/30 403689 403689 810045 810045

83 175A 83 175A 830175 SUFK 83/01/30 403689 810045

83 176 83 176 830176 SUFK 83/02/10 83/02/10 403689 403689 810045 810045

83 176A 83 176A 830176 SUFK 83/02/10 403689 810045

83 177 83 177 830177 SUFK 83/02/10 83/02/10 403689 403689 810045 810045

83 177A 83 177A 830177 SUFK 83/02/10 403689 81004S

83 178 83 178 830178 SUFK 83/02/13 83/02/13 403689 403689 810044 810044

83 178A 83 178A 830178 SUFK 83/02/13 403689 810044

83 178B 83 178B 830178 SUFK 83/02/13 403689 810044

83 179 83 179 830179 SUFK 83/02/19 83/02/19 403689 403689 810042 810042

83 179A 83 179A 830179 SUFK 83/02/19 403689 810042

83 17A 83 17A 830017 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

83 180A 83 180 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 181A 83 181A 830181 SUFK 83/03/09 403689 810039

83 181A 83 181A 830181 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 183A 83 183A 830183 SUFK 83/03/14 403689 810038

83 184 83 184 830184 SUFK 83/03/18 83/03/18 403689 403689 810037 810037

83 184A 83 184A 830184 SUFK 83/03/18 403689 810037

83 185 83 185 83018S SUFK 83/03/18 83/03/18 403689 403689 810036 810036

83 185A 83 185A 830185 SUFK 83/03/18 403689 810036

83 186 83 186 830186 SUFK 83/03/22 403689 810035

83 186A 83 186 831086 830186 SUFK 83/03/22 83/03/22 403689 403689 810035 810035

83 187 83 187 830187 SUFK 83/03/22 403689 810035

83 187A 83 187 830187 SUFK 83/03/22 83/03/22 403689 403689 810035 810035

83 188 83 188 830188 SUFK 83/03/26 403689 810034

83 188A 83 188 830188 SUFK 83/03/26 83/03/26 403689 403689 810034 810034

83 189 83 189 830189 SUFK 83/03/28 403689 810033

83 189A 83 189 830198 SUFK 83/03/28 83/01/11 403689 403689 810033 810074

83 18A 83 18A 830018 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 194A 83 194 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 199A 83 199A 830199 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 207A 83 207A 830207 SUFK 83/01/30 737391 772871

83 20A 83 20A 830020 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 24A 83 24A 830024 SUFK 83/04/01 737391 772871

83 26 83 26 830026 SUFK 83/03/03 83/03/03 737391 462670A 772871 323319

83 26A 83 26A 830026 SUFK 83/03/03 737391 772871
- 104 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 32A 83 32A 830032 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 42A 83 42A 830042 SUFK 83/05/01 737391 772871

83 44 83 44 830044 SUFK 83/04/26 83/04/26 737391 462670A 772871 368192

83 44A 83 44A 830044 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 47A 83 47A 830047 RAMB 83/02/16 737391 772871

83 48 83 48 830048 RAMB 83/02/16 83/02/16 737391 786553 772871 810002

83 48A 83 48A 830048 RAMB 83/02/16 737391 772871

83 49 83 49 830049 RAMB 83/02/21 83/02/21 737391 786553 772871 810016

83 49A 83 49A 830049 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 50A 83 50A 830050 RAMB 83/02/26 737391 772871

83 51 83 51 830051 SUFK 83/05/01 83/05/01 737391 462670A 772871 388170

83 51A 83 51A 830051 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 54A 83 54 830054 RAMB SUFK 83/03/10 83/03/10 737391 786553 772871 810022

83 56 83 56 786553 830056 RAMB 83/03/21 83/03/21 737391 786553 772871 810023

83 56A D-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 58A 83 58A 830058 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 61A 83 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 63A 83 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 67A 83 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 69A 83 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 70A 83 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 73A 83 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

83 74A 83 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 75A 83 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 76A 489 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 77A 83 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 R830001 830001 RAMB 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 R830010 830010 RAMB 83/02/19 83/02/19 786553 786553 772866 772866

83-10B 83-10B R830010 RAMB 83/02/19 786553 772866

83-11 83-11 R830011 RAMB 83/02/21 786553 772863

83-11A 83-11A R830011 RAMB 83/02/19 786553 772863

83-11B 83-11B R830011 PAMB 83/02/21 786553 772863

83-127 83-127 S830127 RAMB 83/03/18 403689 810093

83-127A 83-127A S830127 RAMB 83/03/18 403689 810093

83-128 83-128 S830128 RAMB 83/03/16 403689 810050

83-128A 83-128A S830128 RAMB 83/03/16 403689 810050

83-129 83-129 S830129 RAMB 83/03/16 403689 810050

83-129A 83-129A S830129 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

83-130B 83-130B S830130 RAMB 83/03/16 403689 810149

83-131 83-131 S830131 RAMB 83/03/16 403689 810048

83-131A 83-131A S830131 RAMB 83/03/16 403689 810048

83-131B 83-131B S830131 RAMB 83/03/16 403689 810048

83-132 83 132 S830132 830132 RAMB SUFK 83/03/30 83/03/30 403689 403689 810047 810047

83-132B 83-132B S830132 RAMB 83/03/30 403689 810047

83-134 83-134 S830134 RAMB 83/02/27 403689 810053

83-134B 83-134B S830134 RAMB 83/02/27 403689 810053

83-135 83-135 S830135 RAMB 83/03/27 403689 810051

83-135B 83-135B S830135 PAMB 83/03/27 403689 810051

83-136 83-136 S830136 RAMB 83/03/24 403689 810032

83-136B 83-136B S830136 RAMB 83/03/24 403689 810032

83-137 83-137 S830137 RAMB 83/03/21 403689 810030

83-137A 83-137A S830137 RAMB 83/03/21 403689 810030

83-137B 83-137B S830137 RAMB 83/03/21 403689 810030

83-138 83-138 S830138 RAMB 83/03/16 403689 810029

83-138B 83-138B S830138 RAMB 83/03/16 403689 810029

83-139 83-139 S830139 RAMB 83/03/16 403689 810029

83-139A 83-139A S830139 RAMB 83/03/16 403689 810029

83-139B 83-139B S830139 RAMB 83/03/16 403689 810029

83-13A 83-13A R830013 RAMB 83/03/19 786553 774680

83-13B 83-13B R830013 RAMB 83/03/19 786553 774680
- 106 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

83-14 83 14 R830014 830014 RAMB 83/03/19 83/03/19 786553 786553 774680 774680

83-140 83-140 S830140 RAMS 83/03/16 403689 810025

83-140A 83-140A S830140 RAMB 83/03/16 403689 810025

83-140B 83-140B S830140 RAMS 83/03/16 403689 810025

83-141 83-141 S830141 RAMB 83/03/11 403689 810024

83-141B 83-141B S830141 RAMS 83/03/11 403689 810024

83-142 83-142 S830142 RAMS 83/03/11 403689 810024

83-142A 83-142A S830142 RAMS 83/03/11 403689 810024

83-143 83-143 S830143 RAMS 83/02/11 403689 810022

83-143B 83-143B S830143 RAMS 83/02/11 403689 810022

83-144 83-144 S830144 RAMS 83/02/11 403689 810022

83-144A 83-144A S830144 RAMS 83/02/11 403689 810022

83-146 83-146 S830146 RAMS 83/02/06 403689 810020

83-146A 83-146A S830146 RAMB 83/02/06 403689 810020

83-147 83-147 S830147 RAMB 83/02/06 403689 810020

83-147A 83-147A S830147 RAMB 83/02/06 403689 810020

83-148 83-148 S830148 RAMS 83/05/19 403689 810019

83-148A 83-148A S830148 RAMB 83/05/19 403689 810019

83-14A 83-14A R830014 RAMS 83/03/19 786553 774680

83-14B 83-14B R830014 RAMS 83/03/19 786553 774680

83-15 83 15 R830015 830015 RAMS 83/04/30 83/04/30 786553 786553 774703 774703

83-151 83-151 S830151 RAMS 83/01/21 403689 810012

83-151A 83-151A S830151 RAMS 83/01/21 403689 810012

83-153 83-153 S830153 RAMS 83/01/26 403689 810009

83-153A 83-153A S830153 RAMB 83/01/26 403689 810009

83-lS4 83-154 S830154 RAMS 83/01/26 403689 810009

83-155 83-15S S830155 RAMS 83/01/03 403689 810008

83-155A 83-15SA S830155 RAMS 83/01/03 403689 810008

83-156 83-156 S830156 RLAMB 83/01/05 403689 810007

83-156A 83-156A S830156 RAMS 83/01/05 403689 810007

83-159 83-159 S830159 RAMS 83/01/07 403689 810005

83-159A 83-159A S830159 RAMB 83/01/07 403689 810005

83-15A 83-15A R830015 RAMB 83/04/30 786553 774703

83-15B 83-15B R830015 RAMS 83/04/30 786553 774703

83-16 83 16 R830016 830016 RAMS SUFK 83/03/29 83/04/08 786553 462670A 772893 526024

83-160 83-160 S830160 RAMS 83/01/07 403689 810005

83-160A 83-160A S830140 RAMB 83/01/07 403689 810005

83-161 83-161 S830161 RAMS 83/03/08 403689 810070

83-161A 83-161A S830161 RAMS 83/03/08 403689 810070

83-161B 83-161B S830161 RAMS 83/03/08 403689 810070

83-162 83-162 S830162 RAMS 83/03/08 403689 810070

83-162A 83-162A S830162 RAMS 83/03/08 403689 810070

83-165 83-165 S830165 RAMS 83/03/19 403689 810068

83-165B 83-165B S83016S RLAMB 83/03/19 403689 810068

83-166 83-166 S830166 RAMS 83/02/06 403689 810067

83-166B 83-166B S830166 RAMS 83/02/06 403689 810067

83-167 83-167 S830167 RAMS 83/03/19 403689 810065

83-167A 83-167A S830167 RAMS 83/03/19 403689 810065

83-167B 83-167B S830167 RAMS 83/03/19 403689 810065

83-168B 83-168B S830168 RAMB 83/03/22 788482 774741
- 107 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

83-169 83-169 S830169 RAMB 83/03/22 403689 810064

83-169B 83-169B S830169 RAMB 83/03/22 403689 810064

83-16A 83-16A R830016 PAMB 83/03/29 786553 772893

83-16B 83-16B R830016 RAMB 83/03/29 786553 772893

83-17 83-17 R830017 RAMB 83/03/29 786553 772893

83-171 83 171 S830171 830171 RAMB SUFK 83/01/26 83/01/26 403689 403689 810061 810061

83-171B 83-171B S830171 RAMB 83/01/26 403689 810061

83-172 83-172 S830172 RAME 83/01/26 403689 810061

83-172A 83-172A S830172 RAMB 83/01/26 403689 810061

83-173 83-173 S830173 RAME 83/01/26 403689 810060

83-173B 83-173B S830173 RAMB 83/01/26 403689 810060

93-174 83-174 S830174 RAMB 83/01/31 403689 810059

83-174B 83-174B S830174 RAMB 83/01/31 403689 810059

83-178 83-178 S830178 RAMB 83/02/13 403689 810044

83-178B 83-178B S830178 RAMB 83/02/13 403689 810044

83-17A 83-17A R830017 RAMB 83/03/29 786553 772893

83-17N 83-17N R830017 RAME 83/03/29 786553 772893

83-17NA 83-17NA R830017 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

83-181A 83-181A S830181 RAMB 83/03/11 403689 810039

83-181B 83-181B S830181 RAMB 83/03/11 403689 810039

d83-182 83 182 S830182 830182 RAMB SUFK 83/03/11 83/03/11 403689 403689 810039 810039

83-182A 83-182A S830182 RAME 83/03/11 403689 810039

83-184 83-184 S830184 RAMB 83/03/18 403689 810037

83-184A 83-184A S830184 RAMB 83/03/18 403689 810037

83-186 83-186 S830186 RAMB 83/03/22 403689 810035

83-186A 83-186A S830186 RAMB 83/03/22 403689 81003S

83-187 83-187 S830187 RAMB 83/03/22 403689 810035

83-187A 83-187A S830187 RAMB 83/03/22 403689 810035

83-188 83-188 S830188 RAMB 83/03/26 403689 810034

83-188A 83-188A S830188 RAMB 83/03/26 403689 810034

83-18A 83-18A 830018 RAMB 83/02/13 786553 772856

83-190 83 190 S830190 830190 RAMB SUFK 83/03/30 83/03/30 403689 403689 810089 810089

83-190A 83-190A S830190 RAMB 83/03/30 403689 810089

83-191 83 191 S830191 830191 RAMB SUFK 83/03/30 83/03/30 403689 403689 810089 810089

83-193 83 193 S83093 830193 RAMB SUFK 83/04/08 83/04/08 403689 403689 810084 810084

83-193A 83-193A S83093 RAMB 83/04/08 403689 810084

83-194 83-194 S830194 RAMB 83/01/11 403689 810083

83-194A 83-194A S830194 RAMB 83/01/11 403689 810083

83-195 83 195 S830195 830195 RAMB SUFK 83/04/16 83/04/16 403689 403689 810082 810082

83-195A 83-195A S830195 RAMB 83/04/16 403689 810082

83-197 83 197 S830197 830197 RAMB SUFK 83/01/06 83/01/06 403689 403689 810075 810075

83-199 83 199 S830199 830199 RAME SUFK 83/01/16 83/01/16 403689 403689 810073 810073

83-199A 83-199A S830199 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 S830002 830002 RAMB SUFK 83/03/16 83/03/16 462670A 462670A 476329 476329

83-20 83-20 R830020 807931 RAMB 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

83-201A 83-201A S830201 RAMB 83/01/20 403689 810072

83-201B 83-201B S830201 RAMS 83/01/20 403689 810072

83-202 83-202 S830202 RAMB 83/01/23 403689 810071

83-202A 83-202A S830202 RAMB 83/01/23 403689 810071

83-203 83-203 S830203 RAMS 83/02/03 403689 810057

83-203A 83-203A S830203 RAMB 83/02/03 403689 810057

83-205 83-205 S830205 RAMB 83/01/21 403689 810056

83-205A 83-205A S830205 RAMB 83/01/21 403689 810056

83-207 83-207 S830207 RAMB 83/01/30 403689 810054

83-207A 83-207A S830207 RAMB 83/01/30 403689 810054

83-20A 83-20A R830020 RAMB 83/02/19 786553 772867

83-21 83-21 R830021 RAMB 83/02/19 786553 772867

83-21A 83-21A R830021 RAMB 83/02/19 786553 772867

83-24 83-24 S830024 805498 RAMB 83/04/01 83/01/06 462670A 788482 465921 793806

83-24A 83 24 S830024 830024 RAMB 83/04/01 83/10/21 462670A 786553 465921 772872

83-24B 83-24B S830024 R-AMB 83/04/01 462670A 465921

83-26 83 26 S830026 830026 RAMB 83/03/03 83/11/30 462670A 786553 323319 769218

83-26A 83-26A S830026 RAMB 83/03/03 737391 772871

83-27 83 27 S830027 RAMB 83/03/08 83/11/16 462670A 786553 323320 772861

83-27A 83 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 R830003 830003 RAMB SUFK 83/03/18 83/03/19 786553 462670A 772857 476325

83-32 83 32 S830032 830032 RAMB 83/03/18 83/11/17 462670A 786553 306827 772873

83-32A 83-32A S830032 RAMB 83/03/18 462670A 306827

83-33 83 33 S830033 830033 RAMB 83/03/18 83/11/17 462670A 786553 306827 772873

83-33A 83 33 S830033 830033 RAMB 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 S830042 830042 RAMB 83/05/01 83/10/18 462670A 786553 368185 772887

63-42A 83-42A S830042 RAMB 83/05/01 462670A 368185

83-43 83 43 S830043 830043 RAMB 83/05/01 83/10/18 462670A 786553 368185 772887

83-43A 83 43 S830043 830043 RAMB SUFK 83/05/01 83/05/01 462670A 462670A 368185 368185

83-43B 83-43B S830043 RAMB 83/05/01 462670A 368185

83-44 83 44 S830044 830044 RAMB 83/04/26 83/11/12 462670A 786553 368192 777137

83-44A 83-44A S830044 RAMS 83/04/26 462670A 368192

83-44B 83-44B S830044 RAMB 83/04/26 462670A 368192

83-46 83-46 R830046 RAMB 83/03/03 786553 810001

83-46A 83-46A S830046 RAMB 83/03/03 786553 810001

83-47 83-47 R830047 RAMB 83/02/16 786553 810002

83-47A 83-47A S830047 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

83-50A 83-SOA S830050 R-AMB 83/02/16 786S53 810017

83-50B 83-SOB S830050 RAMB 83/02/16 78G553 810017

83-51 83-51 S830051 RAMB 83/05/01 462670A 388170

83-52A 83-52A S830052A RAMB 83/05/01 693009 733817

83-56 83-56 R830056 RAMB 83/03/21 786553 810023

83-56A 83-56A R830056 RAMS 83/03/21 786553 810023

83-56B 83-56B R830056 RAMS 83/03/21 786553 810023

83-57 83 57 R830057 830057 RAMS 83/03/21 83/03/21 462670A 786553 521115 810023
- 109 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

83-57A 83-57A R830057 RAMB 83/03/21 462670A 52111S

83-59 83 59 R830059 830059 RAMB 83/01/30 83/01/30 46270A 786553 521374 810003

83-59A 83 59 R830059 830059 RAMB SUFK 83/01/30 83/10/21 46270A 462670A 521374 521374

83-59B 83-59B R830059 RAMB 83/01/30 46270A 521374

83-6 83-6 R830006 807917 RAMB 83/03/16 83/03/16 786553 787204 772862 767311

83-63 83-63 R830063 RAMB 83/02/19 786553 810008

83-63A 83-63A R830063 RAMB 83/02/19 786553 810008

83-65 83-65 R830065 RAMB 83/02/20 786553 810009

83-65A 83-65A R830065 RAMB 83/02/20 786553 810009

83-65A 83-65A R830065 RAMB 83/02/20 786553 810009

83-65B 83-65B R830065 RAMB 83/02/20 786553 810009

83-66 83 66 R80066 830066 RAMB 83/02/16 83/02/16 786553 786553 810010 810010

83-68 83 68 R830068 830OG8 RAMB 83/03/21 83/03/21 786553 786553 810011 810011

83-68A 83-68A R830068 RAMB 83/03/21 786553 810011

83-69 83-69 R830069 RAMB 83/01/15 786553 810025

83-69A 83-69A R830069 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

83-70A 83-70A R830070 RAMB 83/01/15 786553 810025

83-73 83-73 R830073 RAMB 83/02/11 786553 810013

83-73A 83-73A R830073 RAMB 83/02/11 786553 810013

83-74 83-74 R830074 RAMB 83/02/19 786553 810015

83-74A 83-74A R830074+ 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 R830008 807919 RAMB 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

83-81A 83 81 830051 RAMB 83/02/26 83/02/26 7623413 786553 810035 810017

83-81B 83 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 R830009 772887 RAMB 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 65A 86 65A 830065 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

G-14 G-14 202142 XRAM 83/01/OS 762341 803288

G-140 G-140 202152 XRAM 83/01/06 762341 803318

G-140A G-140A 202IS2 XRAM 83/01/06 762341 803318

G-14A G-14A 202142 XRAM 83/01/05 762341 803288

G-14B G-14B 202142 XRAM 83/01/05 762341 803288

G-15 G-15 202144 XRAM 83/01/05 762341 803291

G-150 G-150 202162 XRAM 83/01/06 762341 803320

G-150A G-150A 202162 XRAM 83/01/06 762341 803320

G-15A G-15A 202144 XRAM 83/01/05 762341 803291

G-16 G-16 202146 XRAM 83/01/OS 762341 803293

G-16A G-16A 202146 XRAM 83/01/OS 762341 803293

G-17 G-17 202147 XRAM 83/01/05 762341 803296

G-17A G-17A 202147 XRAM 83/01/OS 762341 803296

G-18 G-18 202149 XRAM 83/01/OS 762341 803298

G-19 G-19 202152 XRAM 83/01/05 762341 803303

G-19A G-19A 202152 XRAM 83/01/05 762341 803303

G-19B G-19B 202152 XPAM 83/01/05 762341 803303

X-2481 X-2481 805168 RAME 82/11/02 82/11/00 737391 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 340 97783A HAMP 84/10/06 495112 58553A

353 DRB 353 97793A RAMP 84/12/20 495112 58566A

353A DRB 354 97793A 97794 HAMP 84/12/20 495112 58566A

359 DRB 359 97798A 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 360 97799A 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 361 97800A 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 363 97802A RAMS HAMP 85/01/03 737391 772871

364 DRB 364 97803A RAMS HAMP 85/01/10 737391 772891

364A 364A 97803A RAMS 83/01/10 737391 772871

366 DRB 366 97804A 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 367 97805A RAMS HAMP 85/01/03 737391 772871

367A 367A 97805A RAMS 85/01/03 737391 772871

368 DRB 368 97806A 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 369 97807A 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 371 497908 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 372 97809A RAMS RAMP 85/01/01 737391 772871

372B 372B 97809A RAMB 85/01/01 403689A 368190A

373 DRB 373 97810A 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 376 97813A RAMS HMP 85/02/10 737391 772871

376B 376B 97813A RAMS 84/02/07 737391 772871

378 DRB 378 97815A 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 385 97822A RAMS HAMP 85/02/09 737391 772871
- 112 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

388 DRB 388 97824A RAMB HAMP 85/02/10 498711A N401599F

399 DRB 399 97833A RAMB HAMP 85/02/23 737391 772871

399A 399A 97833A RAMB 85/02/23 737391 772871

400 DRB 400 97834A RAMB HAMP 85/02/24 462670A 328263A

402 DRB 402 97835A 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 403 97836A RAMB HAMP 85/03/02 462670A 328265A

403A 403A 97836A RAMB 85/03/02 462670A 328265A

404 DRB 404 97837A 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 405 97838A 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 409 97839A 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 410 499333 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 411 97841A 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 412 97842A 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 413 97843A RAMB HAMP 85/03/10 462670A 324800A

413A 413A 97843A RAMB 85/03/10 462670A 324800A

414 DRB 414 97844A 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 416 97846A RAMB HAMP 85/03/12 462670A 328270A

416A 416A 97846A RAMB 85/03/12 462670A 328270A

417 DRB 417 97847A 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 419 97849A RAMB HAMP 85/03/14 462670A 299714A

419A 419A 97849A RAMB 85/03/14 462670A 299714A

420 DRB 420 97850A RAMB HAMP 85/03/1S 462670A 299714A

420A 420A 97850A RAMB 85/03/15 462670A 299714A

421 DRB 421 97851A 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

422 422 499350 SUFK 85/02/20 83/02/20 462670A 462,670A 323319A 323,319A

422 DRB 422 97852A 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 341625A 341,625A

6357 DRB 356 97797A 97796 HAMP 86/01/10 737391 772871

63570 DRB 357 97797A HAMP 86/01/10 737391 772871

6398 DRB 398 97832A HAMP 86/02/21 737391 772871

63980 DRB 398 97832A 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 10A 84 10A 840010 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 12A 84 12A 840012 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 16A 84 16A 850016 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 20A 84 20A 840020 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 211A 84 211A 840211 SUFK 84/10/02 737391 772871

84 211B 84 211B 840211 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 214A 84 214A 840214 SUFK 84/10/18 737391 772871

84 214B 84 214B 840214 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 216A 84 216A 840216 SUFK 84/10/18 737391 772871

84 216B 84 216B 840216 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 238A 84 238A 840238 SUFK 84/09/08 737391 772871

84 238B 84 238B 840238 SUFK 84/09/08 737391 772871

84 239 64 239 840239 SUFK 84/09/18 84/09/18 737391 403689 772871 810097

84 23A 84 23A 840023 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 243A 84 243A 840243 SUFK 84/11/01 737391 772871

84 243B 84 243B 840243 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 245A 84 245A 840245 SUFK 84/10/13 737391 772871

84 245B 84 245B 840245 SUFK 84/10/13 737391 772871

84 246 84 246 840246 SUFK 84/10/14 84/10/14 737391 403689 772871 810174

84 246A 84 246A 840246 SUFK 84/10/14 737391 772871

84 247 84 247 840247 SUFK 84/10/14 84/10/14 737391 403689 772871 810174

84 247B 84 247B 840247 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 24A 84 24A 840024 RAMB 84/09/28 737391 772871

84 24B 84 24B 840024 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 250A 84 250A 840250 SUFK 84/10/15 737391 772871

84 250B 84 250B 840250 SUFK 84/10/15 737391 772871

84 251 84 251 840251 SUFK 84/10/15 84/10/15 737391 403689 772871 810159

84 251A 84 2SlA 840251 SUFK 84/10/15 737391 772871

84 251B 84 251B 840251 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 253A 84 253A 840253 SUFK 84/09/26 737391 772871

84 253B 84 253B 840253 SUFK 84/09/26 737391 772871

84 254 84 254 840254 SUFK 84/10/15 84/10/15 737391 403689 772871 810161

84 254A 84 254A 840254 SUFK 84/10/15 737391 772871

84 255 84 255 840255 SUFK 84/10/15 84/10/15 737391 403689 772871 810160

84 255A 84 255A 84025S SUFK 84/10/15 737391 772871

84 255B 84 255B 840255 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 257A 84 257A 840257 SUFK 84/10/15 737391 772871

84 257B 84 257B 840257 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 25A 84 25A 840025 RAMB 84/09/30 737391 772871

84 25B 84 25B 840025 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 260A 84 260A 840260 SUFK 84/09/28 737391 772871

84 261 84 261 840261 SUFK 84/11/27 84/11/27 737391 403689 772871 810096

84 261A 84 261A 840261 SUFK 84/11/27 737391 772871

84 261B 84 261B 840261 SUFK 84/11/27 737391 772871

84 262 84 262 840262 SUFK 84/11/27 84/11/27 737391 403689 772871 810096

84 262A 84 262A 840262 SUFK 84/11/27 737391 772871

84 262B 84 262B 840262 SUFK 84/11/27 737391 772871
- 115 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

84 263 84 263 840263 SUFK 84/11/22 84/11/22 737391 403689 772871 810196

84 263A 84 263A 840263 SUFK 84/11/22 737391 772871

84 264 84 264 840264 SUFK 84/11/22 84/11/22 737391 403689 772871 810196

84 264A 84 264A 840264 SUFK 84/11/22 737391 772871

84 265 84 265 84026S SUFK 84/11/20 84/11/20 737391 403689 772871 810172

84 265A 84 265A 840265 SUFK 84/11/20 737391 772871

84 266 84 266 840266 SUFK 84/11/20 84/11/20 737391 403689 772871 810193

84 266A 84 266A 840266 SUFK 84/11/20 737391 772871

84 266B 84 266B 840266 SUFK 84/11/20 737391 772871

84 267 84 267 840267 SUFK 84/12/01 84/12/01 737391 403689 772871 810191

84 267A 84 267A 840267 SUFK 84/12/01 737391 772871

84 269 84 269 840269 SUFK 84/11/11 84/11/11 737391 403689 772871 810180

84 26A 84 26A 840026 RAMB 84/09/30 737391 772871

84 26B 84 26B 840026 RAMB 84/09/30 737391 772871

84 271 84 271 840271 SUFK 84/11/16 84/11/16 737391 403689 772871 810179

84 271A 84 271A 840271 SUFK 84/11/16 737391 772871

84 273 84 273 840273 SUFK 84/12/18 84/12/18 737391 403689 772871 810127

84 273A 84 273A 840273 SUFK 84/12/18 737391 772871

84 274 84 274 840274 SUFK 84/12/20 84/12/20 737391 402689 772871 810125

84 274A 84 274A 840274 SUFK 84/12/20 737391 772871

84 277 84 277 840277 SUFK 84/11/10 84/10/10 737391 403689 772871 810101

84 277A 84 277A 840277 SUFK 84/11/10 737391 772871

84 277B 84 277B 840277 SUFK 84/11/10 737391 772871

84 278 84 278 840278 SUFK 84/11/13 84/10/13 737391 403689 772871 810173

84 278A 84 278A 840278 SUFK 84/11/13 737391 772871

84 279 84 279 840279 SUFK 84/11/13 84/10/13 737391 403689 772871 810173

84 279A 84 279A 840279 SUFK 84/11/13 737391 772871

84 279B 84 279B 840279 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 327A 84 327A 840327 SUFK 84/09/16 737391 772871

84 328 84 328 840328 SUFK 84/09/18 84/09/18 737391 512959 772871 820207

84 328A 84 328A 840328 SUFK 84/09/18 737391 772871

84 328B 84 328B 840328 SUFK 84/09/18 737391 772871

84 329 84 329 i40329 SUFK 84/09/18 84/09/21 737391 512959 772871 820211

84 329A 84 329A 840329 SUFK 84/09/18 737391 772871

84 329B 84 329B 840329 SUFK 84/09/18 737391 772871

84 330 84 330 840330 SUFK 84/09/18 84/09/21 737391 512959 772871 820211

84 330A 84 330A 840330 SUFK 84/09/18 737391 772871

84 330B 84 330B 840330 SUFK 84/09/18 737391 772871

84 331 84 331 840331 SUFK 84/09/23 84/09/23 737391 512959 772871 820213

84 331A 84 331A 840331 SUFK 84/09/23 737391 772871

84 332 84 332 840332 SUFK 84/09/26 84/09/26 737391 512959 772871 820208

84 332A 84 332A 840332 SUFK 84/09/26 737391 772871

84 332B 84 332B 840332 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 334A 84 334A 840334 SUFK 84/09/28 737391 772871

84 335 84 335 840335 SUFK 84/09/30 84/09/30 737391 512959 772871 820215

84 335A 84 335A 840335 SUFK 84/09/30 737391 772871
- 116 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

84 335B 84 335B 840335 SUFK 84/09/30 737391 772871

84 336 84 336 840336 SUFK 84/09/30 84/09/30 737391 512959 772871820217

84 336A 84 336A 840336 SUFK 84/09/30 737391 772871

84 337 84 337 840337 SUFK 84/10/03 84/10/03 737391 512959 772871820221

84 337A 84 337A 840337 SUFK 84/10/03 737391 772871

84 337B 84 337B 840337 SUFK 84/10/03 737391 772871

84 338 84 338 840338 SUFK 84/10/03 84/10/03 737391 512959 772871 820221

84 338A 84 338A 840338 SUFK 84/10/03 737391 772871

84 339 84 339 840339 SUFK 84/10/08 84/10/08 737391 512959 772871 820183

84 339A 84 339A 840339 SUFK 84/10/08 737391 772871

84 339B 84 339B 840339 SUFK 84/10/08 737391 772871

84 340 84 340 840340 SUFK 84/10/10 84/10/10 737391 512959 772871 820184

84 340A 84 340A 840340 SUFK 84/10/10 737391 772871

84 353 84 353 840353 SUFK 84/11/04 84/11/04 737391 512959 772871 820219

84 353A 84 353A 840353 SUFK 84/11/04 737391 772871

84 353B 84 353B 840353 SUFK 84/11/04 737391 772871

84 354 84 354 840353 840354 SUFK 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 355A 84 355A 840355 SUFK 84/11/04 737391 772871

84 355B 84 355B 840355 SUFK 84/11/04 737391 772871

84 356 84 356 840356 SUFK 84/11/04 84/11/11 737391 512959 772871 820134

84 356A 84 356A 8403S6 SUFK 84/11/04 737391 772871

84 357 84 357 840357 SUFK 84/11/04 84/11/14 737391 512959 772871 820135

84 357A 84 3S7A 840357 SUFK 84/11/04 737391 772871

84 358 84 358 840358 SUFK 84/11/14 84/11/14 737391 512959 772871 820135

84 358A 84 358A 8403S8 SUFK 84/11/14 737391 772871

84 358B 84 358B 840356 SUFK 84/11/14 737391 772871

84 3S9 84 359 840359 SUFK 84/11/16 84/11/16 737391 512959 772871 820222

84 359A 84 359A 840359 SUFK 84/11/16 737391 772871

84 360 84 360 840360 SUFK 84/11/19 84/11/19 737391 512959 772871 820209

84 360A 84 360A 840360 SUFK 84/11/19 737391 772871

84 360B 84 360B 840360 SUFK 84/11/19 737391 772871

84 361 84 361 840361 SUFK 84/11/20 84/11/20 737391 512959 772871 840224

84 361A 84 361A 840361 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 364A 84 364A 840364 SUFK 84/11/23 737391 772871

84 364B 84 364B 840364 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 377A 84 377A 840377 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 39A 84 39A 840039 SUFK 84/09/24 737391 772871
- 117 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

84 39B 84 39B 840039 SUFK 84/09/24 737391 772871

84 40 84 40 840040 SUFK 84/10/07 84/10/07 737391 462670A 772871 384595

84 40A 84 40A 840040 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 43A 84 43A 840043 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 45A 84 45A 840045 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 49A 84 49A 840049 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 702A 84 702A 816537 RAMS 84/09/10 786553 757118

84 703 84-703 816538 RAMS 84/09/12 84/09/12 786553 786553 792319 792319

84 703A 84 703A 816538 RAMB 84/09/12 786553 792319

84 704 84-704 816539 RAMS 84/09/12 84/09/12 786553 786553 792319 792319

84 704A 84 704A 816539 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 707A 84 707A 816540 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 711A 84 711A 816543 RAMS 84/10/08 786553 779130

84 713 84-713 830505 RAMS 84/10/08 84/10/08 786553 786553 805274 805274

84 713A 84 713A 830505 RAMB 84/10/08 786553 805274

84 713B 84 713B 830505 RAMB 84/10/08 786553 805274

84 716 84-716 830508 RAMB 84/10/08 84/10/08 786553 786553 774699 774699

84 716A 84 716A 830508 RAMB 84/10/08 786553 774699

84 717 84-717 830509 RAMB 84/10/09 84/10/09 786553 786553 747431 747431

84 717A 84 717A 830509 RAMB 84/10/09 786553 747431

84 717B 84 717B 830509 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 721A 84 721A 830511 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 727A 84 727A 816544 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 730A 84 730A 830516 RAMB 84/10/17 786553 757119

84 730B 84 730B 830516 RAMB 84/10/17 786553 757119

84 741 84-741 830519 RAMB 84/10/23 84/10/23 786553 786553 772887 772887

84 741A 84 741A 830519 RAMB 84/10/23 786553 772887
- 118 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

84 744 84-744 830520 RAMB 84/10/24 84/10/24 786553 786553 774676 774G76

84 744A 84 744A 830520 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 747A 84 747A 816553 RAMB 84/10/24 786553 7923315

84 747B 84 747B 816553 RAMB 84/10/24 786553 7923315

84 748 84-748 830523 RAMB 84/10/24 84/10/24 786553 786553 7923315 792315

84 748A 84 748A 830523 RAMB 84/10/24 786553 7923315

84 748B 84 748B 830523 RAMB 84/10/24 786553 7923315

84 750A 84 750A 830524 RAMB 84/10/25 786553 805300

84 751 84-751 816554 RAMB 84/10/26 84/10/26 786553 786553 792318 792318

84 751A 84 751A 816554 RAMB 84/10/26 786553 792318

84 754 84-754 830526 830525 RAMB 84/10/27 84/10/27 786553 786553 805168 805168

84 754A 84 754A 830526 RAMB 84/10/27 786553 805168

84 755 84-755 830526 RAMB 84/10/28 84/10/28 786553 78G553 757120 757120

84 755A 84 755A 830526 RAMB 84/10/28 786553 757120

84 756 84-756 816555 RAMB 84/10/27 84/10/27 786553 786553 779086 779086

84 756A 84 756A 816555 RAMB 84/10/27 786553 779086

84 757 84-757 830527 RAMB 84/10/27 84/10/27 786553 786553 779086 779086

84 757A 84 757A 830527 RAMB 84/10/27 786553 779086

84 759 84-759 830528 RAMB 84/10/29 84/10/29 786553 786553 754642 754642

84 759A 84 759A 830528 RAMB 84/10/29 786553 754642

84 759B 84 759B 830528 RAMB 84/10/29 786553 754642

84 762 84-762 816556 RAMB 84/11/06 84/11/06 786553 786553 772865 772865

84 762A 84 762A 816556 RAMB 84/11/06 786553 772865

84 764 84-764 830529 RAMB 84/11/09 84/11/09 786553 786553 792325 792325

84 764A 84 764A 830529 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 768A 84 768A 830543 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 830546 RAMB 84/12/19 84/12/21 788112 788112 747437 747437

84 779 84-779 830544 830547 RAMB 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 781A 84 781A 830548 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 801A 84 801A 539532 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 802A 84 802A 539533 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 803A 84 803A 539534 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

84 804A 84 804A 539535 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 805A 84 805A 539536 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 809A 84 809A 539539 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 840127 SUFK 84/10/11 84/11/06 786052 462670A 820025 403682

84-128 84 128 840128 SUFK 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 840131 SUFK 84/10/01 84/01/08 786052 403689 820045 810093

84-132 84 132 840132 SUFK 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 840134 SUFK 84/10/01 84/01/08 786052 403689 820027 810049

84-135 84 135 840135 SUFK 84/10/06 84/01/10 786052 403689 820028 810048

84-136 84 136 840136 SUFK 84/10/08 84/01/10 786052 403689 820029 810048

84-138 84 138 840138 SUFK 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 840141 SUFK 84/10/03 84/01/18 786052 403689 820033 810032

84-142 84 142 8414200 840142 SUFK 84/10/01 84/02/06 786052 403689 820034 810030

84-143 84 143 8414300 840143 SUFK 84/10/06 83/02/11 786052 403689 820034 810022

84-144 84 144 8414400 840144 SUFK 84/11/10 84/02/08 786052 403689 820037 810025

84-145 84 145 8414500 840145 SUFK 84/11/16 84/02/11 786052 403689 820038 810024

84-146 84 146 8414600 840146 SUFK 84/11/14 84/02/11 786052 403689 820038 810024

84-147 84 147 8414700 840147 SUFK 84/11/16 84/02/13 786052 403689 820039 810022

84-148 84 148 8414800 840148 SUFK 84/11/11 84/02/13 786052 403689 820040 810021

84-150 84 150 8415000 840150 SUFK 84/11/09 84/02/18 786052 403689 820041 810020

84-152 84 152 84152 840152 SUFK 84/11/14 84/02/26 786052 403689 820046 810017

84-153 84 153 8415300 840153 SUFK 84/11/11 84/02/26 786052 403689 820047 810016

84-154 84 154 8415400 840154 SUFK 84/11/14 84/11/26 786052 786052 820048 820048

84-155 84 155 8415500 840155 SUFK 84/11/16 84/03/01 786052 403689 820048 810011

84-156 84 156 8415600 840156 SUFK 84/11/16 84/03/06 786052 403689 820043 810009

84-157 84 157 8415700 840157 SUFK 84/11/16 84/03/06 786052 403689 820044 810009

84-158 84 158 8484158 840158 SUFK 84/11/13 84/03/19 786052 403689 820044 810008

84-172 84 172 840172 SUFK 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 816536 RAMB 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 830518 SUFK RAMB 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

84-7766 84-766 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 816570 RAMB 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

84-89 84 89 840089 SUFK RAMB 84/12/01 84/12/26 788112 788112 810041 810041

84-90 84 90 840090 SUFK RAMB 84/11/11 84/11/19 788112 788112 810031 810031

84-91 84 91 840091 SUFK RAMB 84/11/19 84/11/19 788112 788112 810031 810031

84-92 84 92 840092 SUFK RAMB 84/11/11 84/11/26 788112 788112 810035 810035

84-94 84 94 840094 SUFK RAMB 84/11/15 84/11/30 788112 788112 810033 810033

84-95 84 95 840095 SUFK RAMB 84/11/01 84/11/18 788112 788112 810045 810045

84-96 84 96 840096 SUFK RAMB 84/11/10 84/11/18 788112 788112 810045 810045

84-97 84 97 840097 SUFK RAMB 84/11/10 84/11/26 788112 788112 810030 810030

84100 84 100 84100 840100 SUFK 84/10/20 84/10/20 462670A 462670A 403677 403677

84100A 84100A 84100A 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 840128 RAMB 84/10/14 84/10/03 786052 786052 820025 820025

84129 84 129 84129 840129 RAMB 84/10/07 84/10/07 786052 786052 820042 820042

84130 84 130 84130 840130 RAME 84/10/09 84/10/09 786052 786052 820045 820045

84131 84 131 84131 840131 RAMB 84/10/09 84/10/09 786052 786052 820045 820045

84132 84 132 84132 840132 RAMB 84/10/11 84/10/11 786052 786052 820026 820026

84133 84 133 84133 840133 RAMB 84/10/13 84/10/13 786052 786052 820027 820027

84134 84 134 84134 840134 RAMB 84/10/13 84/10/13 786052 786052 820027 820027

84135 84 135 84135 840135 RAMB 84/10/15 84/10/15 786052 786052 820028 820028

84136 84 136 84136 840136 RAMB 84/10/21 84/10/21 786052 786052 820029 820029

84136A 84136A 84136 RAMB 84/10/21 786052 820029

84137 84 137 84137 840137 RAMB 84/10/21 84/10/21 786052 786052 820029 820029

84137A 84137A 84137 RAMB 84/10/21 786052 820029

84138 84 138 84138 840138 RAMB 84/10/24 84/10/24 786052 786052 820030 820030

84138A 84138A 84138 RAMB 84/10/24 786052 820030

84139 84 139 84139 840139 RAMB 84/10/28 84/10/28 786052 786052 820032 820032

84139A 84139A 84139 RAMB 84/10/28 786052 820032

84139B 84139B 84139 RAMB 84/10/28 786052 820032

84140 84 140 84140 840140 RAMB 84/10/28 84/10/28 786052 786052 820032 820032

84141 84 141 84141 840141 RAMB 84/10/30 84/10/30 786052 786052 820033 820033

84141A 84141A 84141 RAMB 84/10/30 786052 820033

84142 84 142 84142 840142 RAMB 84/10/31 85/10/31 786052 786052 820034 820034

84142A 84142A 84142 RAMB 84/10/31 786052 820034

84143 84 143 84143 840143 RAMB 84/10/31 84/10/31 786052 786052 820034 820034

84144 84 144 84144 840144 RAMB 84/11/03 84/11/03 786052 786052 820037 820037

84145 84 145 84145 840145 RAMB 84/11/06 84/11/06 786052 786052 820038 820038

84145A 84145A 84145 RAMB 84/11/06 786052 820038

84146 84 146 84146 840146 RAMB 84/11/06 84/11/06 786052 786052 820038 820038

84146A 84146A 84146 RAMB 84/11/06 786052 820038

84147 84 147 84147 840147 RAMB 84/11/13 84/11/13 786052 786052 820039 820039

84147A 84147A 84147 RAMB 84/11/13 786052 820039

84147B 84147B 84147 RAMB 84/11/13 786052 820039

84148 84 148 84148 840148 RAMB 84/11/15 84/11/15 786052 786052 820040 820040

84149 84 149 84149 840149 RAMB 84/11/15 84/11/15 786052 786052 820040 820040

84149A 84149A 84149 RAMB 84/11/15 786052 820040

84150 84 150 84150 840150 RAMB 84/11/17 84/11/17 786052 786052 820041 820041

84151 84 151 84151 840151 RAMB 84/11/19 84/11/19 786052 786052 820046 820046

84152 84 152 84152 840152 RAMB 84/11/19 84/11/19 786052 786052 820046 820046
- 123 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

84154 84 154 84154 840154 RAMB 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 113A 85 113A 850113 RAMB 85/02/11 737391 772871

85 113B 85 113B 850113 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 115A 85 115A 850115 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 117A 85 117A 850117 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 128A 85 128A 850128 SUFK 85/02/11 737391 772871

85 129 85 129 850129 SUFK 85/02/13 85/02/13 737391 462670A 772871 810021

85 129A 85 129A 850129 SUFK 85/02/13 737391 772871

85 129B 85 129B 850129 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 135A 85 135A 850135 SUFK 85/02/27 737391 772871

85 136 85 136 850136 RAMB 85/01/22 85/01/22 737391 788112 772871 820012

85 136A 85 136A 850136 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 171A 85 171A 850171 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 176A 85 176A 850176 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 19A 85 19A 850019 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 219A 85 219A 850219 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 281A 85 281A 850281 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 291A 85 291A 650291 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 295A 85 295A 850295 SUFK 85/02/10 462670A 820034

85 297 85 297 850297 SUFK 85/02/15 85/02/15 462670A 462670A 820105 820105

85 297A 85 297A 850297 SUFK 85/02/15 462670A 820105

85 297B 85 297B 850297 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 462670A 8SO312 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 313A 85 313A 850131A 850313 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

85 38 85 38 850038 RAMB 85/02/06 85/02/06 737391 786052 772871 810017

85 38A 85 38A 850038 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 41A 85 41A 850041 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 426A 85 426A 850426 SUFK 85/02/07 403689 830162

85 427 85 427 850427 SUFK 85/02/09 85/02/09 403689 403689 830138 830138

85 427A 85 427A 850427 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 42A 85 42A 850042 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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 439A 85 439A 539528 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 445A 85 445A 850445 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 465A 85 465A 850465 SUFK 85/04/03 403689 830044

85 465B 85 465B 85046S 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 477A 85 477A 850477 SUFK 85/01/17 403689 830202

85 477B 85 477B 850477 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

85 480 85 480 850480 SUFK 85/02/03 85/02/03 403689 403689 830146 830146

85 480A 85 480A 850480 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 482A 85 482A 850482 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 490A 85 490A 8SO490 SUFK 85/02/06 403689 830191

85 491 85 491 850491 SUFK 85/02/06 85/02/06 403689 403689 830191 830191

85 491A 85 491A 850491 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 52A 85 52A 850052 RAMB 85/02/26 737391 772871

85 53 85 53 850053 RAMB 85/02/26 85/02/26 737391 786052 772871 810005

85 53A 85 S3A 850053 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 66A 85 66A 850066 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 69A 85 69A 850069 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 785A 8S 785A 830549 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

85 82 85 82 850082 SUFK RAMB 85/01/30 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 867A 85 867A 541074 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 869A 85 869A 541103 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 541104 SUFK 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 403,689A772871 472,122A

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 541127 SUFK 85/01/04 85/01/04 512959A 512,959A 328265A 328,265A

85 901 85 901 541128 SUFK 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 541132 SUFK 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

85 912 85 912 541135 SUFK 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 930A 85 930A 541149 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

85-1000 85-1000 831255 RAMS 85/02/25 85/02/25 737391 786553 772871 799419

85-1001 85-1001 831256 RAMB 85/02/02 85/02/26 403816A 786553 792310 792310

85-1002 85-1002 831257 SUFK 85/02/04 85/02/27 307047A 786553 792291 792291

85-1004 85-1004 831259 RAMB SS/02/28 85/02/28 403816A 786553 749170 749170

85-1006 85-1006 831261 PAMB 85/03/01 403816A 792294

85-1007 85-1007 831262 RAMB 85/03/01 737391 737391

85-1008 85-1008 831263 RAMB 85/03/02 737391 737391

85-1009 85-1009 831264 RAMS 85/03/02 737391 737391

A5-1010 85-1010 831265 RAMB 85/03/03 737391 737391

85-1011 85-1011 831266 RAMB 85/03/03 737391 737391

85-1012 85-1012 831267 RAMB 85/03/04 85/03/04 737391 786553 737391 805184

85-1013 85-1013 831268 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

85-110A 85-110A 850110 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

85-112A 8S-112A 850112 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

85-115A 85-115A 850115 RAMB 85/03/23 737391 772871

85-115B 8S-115B 850115 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

85-118A 85-118A 850118 RAMB 85/03/26 737391 772871

85-118B 85-118B 850118 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

85-120A 85-120A 850120 RAMB 85/03/28 737391 772871
- 131 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

85-120B 85-120B 850120 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

85-123A 85-123A 850123 RAMB 85/03/10 737391 772871

85-123B 85-123B 8SO123 RAMB 85/03/10 737391 772871

85-124 85 124 850124 R.AMB 8S/03/10 85/02/27 737391 788112 772871 820013

8S-124A 85-124A 850124 RAMB 85/03/10 737391 772871

85-125 85 125 850125 RAMB 8S/03/04 85/02/27 737391 788112 772871 820013

85-125A 85-125A BS0125 RAMB 85/03/04 737391 772871

85-126 85 126 850126 RAMB 85/03/10 85/02/28 737391 788112 772871 820014

85- 127 8S 127 850127 RAMB SUFK 85/03/11 85/01/09 737391 788112 772871 820015

85-127A 85-127A 850127 RAMB 85/03/11 737391 772871

85-128 85 128 850128 RAMB 8S/03/15 8S/01/09 737391 788112 772871 820015

85-128A 8S-128A 850128 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

85-130A 85-130A 850130 RAMB 85/01/01 737391 772871

85-131 85 131 850131 PAMB 8S/01/02 85/01/16 737391 788112 772871 820021

85-131A 85-131A 850131 RAMB 85/01/02 737391 772871

85-131B 85-131B 850131 RAMB 85/01/02 737391 772871

85-132 85 132 850132 RAMB SUFK 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

85-133A 85-133A 850133 RAMB 8S/01/04 737391 772871

85-133B 85-133B 850133 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

85-136A 85-136A 850136 RAMB 85/01/07 737391 772871

85-136B 85-136B 850136 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

85-138A 85-138A 850138 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

85-177A 85-177A 850177 RAMB 85/01/12 737391 772871

85-177B 85-17713 850177 RAMB 85/01/12 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

85-179A 85-179A 850179 RAMB 85/01/14 737391 772871

85-179B 85-1798 850179 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

85-1850 85-1850 850185 RAMB 85/01/20 737391 772871

85-185A 85-185A 850185 RAMB 85/01/20 737391 772871
- 132 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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

85-1970 85-1970 850197 RAMB 85/02/03 737391 772871

85-197A 85-197A 850197 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

85-203A 85-203A 850203 RAMB 85/02/10 737391 772871

85-203B 85-203B 850203 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

85-39A 85-39A 850039 RAMB 85/02/03 737391 772871

85-39B 85-39B 850039 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

85-42A 85-42A 850042 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

85-44A 85-44A 850044 RAMB 85/02/08 737391 772871

85-44B 85-44B 850044 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

85-47A 85-47A 850047 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

85-49A 85-49A 850049 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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

85-51A 85-51A 850051 RAMB 85/02/15 737391 772871

85-51B 8S-51B 850051 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

85-53A 85-53A 850053 RAMB 85/02/09 737391 772871

85-53B 85-53B 850053 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

85-56A 85-56A 850056 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

85-59A 85-59A 850059 RAMB 85/03/OG 737391 772871

85-59B 85-59B 850059 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

85-63A 85-63A 850063 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

85-66A 85-66A 850066 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

85-68A 8S-68A 850068 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

85-71A 85-71A 850071 RAMB 85/03/16 737391 772871

85-71B 85-71B 850071 RAMB 85/03/16 737391 772871

85-783 85-783 816572 RAMB 85/01/01 85/01/01 788112 788112 782678 782678

85-784 85-784 816573 RAMB 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 816574 RAMB 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 816S75 RAMB 85/01/07 85/01/07 788112 788112 797315 797315

85-799 85-799 816576 RAMB 85/01/07 85/01/07 788112 788112 797315 797315

85-800 85-800 816577 RAMB 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 830562 SUFK 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

85-815 85-815 830566 SUFK RAMB 85/01/15 85/01/15 788112 788112 759313 759313

85-816 85-816 830567 SUFK RAMB 85/01/17 85/01/17 830567 788112 759314 759314

85-817 85-817 830568 SUFK 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

85-900A 85-900A 830531 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

85-904A 85-904A 830535 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 830539 RAMB 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

85-913A 85-913A 816558 RAMB 85/01/05 786553 799435

85-915 85-915 816559 RAMB 85/01/05 85/01/05 786553 786553 792317 792317

85-915A 85-915A 816559 RAMB 85/01/OS 786553 792317

85-916 85-916 830573 RAMB 85/01/06 85/01/06 786553 786553 805497 805497

85-916A 85-916A 830573 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

85-919A 85-919A 830575 RAMB 85/01/07 786553 792305

85-920 85-920 816561 RAMB 85/01/07 85/01/07 786553 786553 792302 792302

85-920A 85-920A 816561 RAMB 85/01/07 786553 792302

85-921 85-921 816562 RAMB 85/01/07 85/01/07 786553 786553 792302 792302

85-921A 85-921A 816552 RAMB 85/01/07 786553 792302

85-922 85-922 830576 RAMB 85/01/08 85/01/08 786553 786553 792311 792311

85-922A 85-922A 830576 RAMB 85/01/08 786553 792311

85-923 85-923 830576 830577 RAMB 85/01/08 85/01/08 786553 786553 792311 792311

85-923A 85-923A 830576 RAMB 85/01/08 786553 792311

85-924 85-924 830578 RAMB 85/01/08 85/01/08 786553 786553 774667 774667

85-924A 85-924A 830578 RAMB 85/01/08 786553 774667

85-925 85-925 816563 RAMB 85/01/08 85/01/08 786553 786553 774667 774667

85-925A 85-925A 816563 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

85-930A 85-930A 830582 RAMB 85/01/10 786553 805185

85-932 85-932 830583 RAMB 85/01/11 786553 792299

85-932A 85-932A 830583 RAMB 85/01/11 786553 792299

85-932B 85-932B 830583 RAMB 85/01/11 786553 792299
- 135 -

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. AUDIT ORIG. AUDIT ORIG. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

85-933 85-933 830585 RAMB 85/01/11 85/01/11 786553 786553 792299 792299

85-933A 85-933A 830585 RAMB 85/01/11 786553 792299

85-934 85-934 830586 RAMB 85/01/12 85/01/12 786553 786553 805496 805496

85-934A 85-934A 830586 RAMB 85/01/12 786553 805496

85-936 85-936 830587 RAMB 85/01/13 786553 774700

85-936A 85-936A 830587 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

85-939A 85-939A 830590 RAMB 85/01/14 786553 792313

85-940 85-940 831210 RAMB 85/01/16 786553 805186

q5-940A 85-940A 831210 RAMB 85/01/16 786553 805186

85-941 85-941 831211 RAMB 85/01/16 85/01/16 786553 786553 805186 805186

85-941A 85-941A 831211 RAMB 85/01/16 786553 805186

85-942 85-942 831212 RAMB 85/01/17 85/01/17 786553 786553 805300 805300

85-942A 85-942A 831212 RAMB 85/01/17 786553 805300

85-944 85-944 831214 RAMB 85/01/18 85/01/18 786553 786553 803840 803840

85-944A 85-944A 831214 RAMB 85/01/18 786553 803840

85-944B 85-944B 831214 RAMB 85/01/18 786553 803840

85-945 85-945 831215 RAMB 85/01/18 85/01/18 786553 786553 803840 803840

85-945A 85-945A 831215 RAMB 85/01/18 786553 803840

85-946 85-946 816760 RAMB 85/01/18 85/01/18 786553 786553 792293 792293

85-946A 85-946A 816760 RAMB 85/01/18 786553 792293

85-947 85-947 816761 RAMB 85/01/18 85/01/18 786553 786553 792293 792293

85-947A 85-947A 816761 RAMB 85/02/01 786553 792293

85-948 85-948 816762 RAMB 85/02/01 85/02/01 786553 786553 805493 805493

85-948A 85-948A 816762 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

85-959A 85-959A 816764 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-986 SS-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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB 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

850172A 850172A 850172 SUFK 85/02/07 462670A 810060

851006 85-1006 831261 RAMB 85/03/01 85/03/01 737391 786553 772871 792294

851007 85-1007 831262 RAMB 85/03/01 85/03/01 737391 786553 772871 792294

851008 85-1008 831263 RAMB 85/03/02 85/03/02 737391 786553 772871 792295

851009 85-1009 831264 RAMB 85/03/02 85/03/02 737391 786553 772871 792295

851009A 851009A 831264 RAMB 85/03/02 737391 772871

851010 85-1010 831265 RAMB 85/03/03 85/03/03 737391 786553 772871 805168

851011 85-1011 831266 RAMB 85/03/03 85/03/03 737391 786553 772871 805168

851011A 851011A 831266 RAMB 85/03/03 737391 772871

851013 85-1013 831268 RAMB 85/03/04 85/03/04 786553 786553 805184 805184

85104 85 104 831269 850104 RAMB 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 539548 SUFK 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 539552 SUFK 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 539551 SUFK 85/01/07 85/01/07 403689A 403,689A 403684A 403,686A

85824 85 824 539554 SUFK 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

85900A 85900A 541127 SUFK 85/01/04 512959A 328265A

85900B 85900B 541127 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

85902A 85902A 541129 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

85917A 85917A 541138 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

85921A 85921A 541113 SUFK 85/02/06 512959A 472118A

85921B 85921B 541113 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 541148 SUFK 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

85925 85 925 541116 SUFK 85/02/11 85/02/11 512959A 512, 959A 481393A 481, 393A

8592SA 85925A 541116 SUFK 85/02/11 512959A 481393A

85926 85 926 541117 SUFK 85/02/11 85/02/11 512959A 512,959A 481393A 481,393A

85926A 85926A 541117 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

85927A 85927A 541118 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

q5928A 85928A 541119 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

85930A 85930A 830582 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

8S931A 85931A 541121 SUFK 85/02/18 512959A 328260A

85932 85-932 830S84 RAMB 85/01/11 85/01/11 737391 786553 772871 792299

85932A 85932A 830584 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

85933A 85933A 541122 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

85934A 85934A 541123 SUFK 85/02/21 512959A 481368A

85934A 85934A 830586 RAMB 85/01/12 512959A 481368A

85935 85 935 541123 S41124 SUFK 85/02/21 85/02/21 512959A 512,959A 390789A 390,789A

85935A 85935A 541123 SUFK 85/02/21 512959A 390789A

85936 85 936 830587 RAMB 85/01/13 85/01/13 737391 786553 772871 774700

85936A 85936A 830587 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

85937A 85937A 54112S 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

85938A 85938A 541126 SUFK 85/03/01 512959A 481372A

85939 85 939 830590 541152 RAMB SUFK 89/01/14 85/03/04 737391 512,959A 772871 472,138

85939A 85939A 830590 RAMB 89/01/14 737391 772871

85941 85941 831211 RAMB 85/01/16 737391 772871

85941A 85941A 831211 PAMB 85/01/16 737391 772871

85942 85942 831212 RAMB 85/01/17 737391 772871

85942A 85942A 831212 RAMB 85/01/17 737391 772871

85945 BS945 831215 RAMB 85/01/18 737391 772871

85945A 85945A 831215 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

85950A 85950A 831216 RAMS 85/02/01 786553 805494

85950B 85950B 831216 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

85951A 85951A 831217 RAMB 85/02/01 786553 805494

85951BB 8S951BB 831217 RAMB 85/01/01 786553 805494

85952 8S-952 831218 RAMS 85/02/02 85/02/02 737391 786553 772871 774672

85952A 85952A 831218 RAMB 85/02/02 737391 772871

85953 85-953 831219 RAMB 85/02/02 85/02/02 737391 786553 772871 774672

85953A 8S953A 831219 RAMB 85/02/02 737391 772871

85956 85-956 831222 RAMB 85/02/03 85/02/03 786553 786553 772856 772856

85956A 85956A 831222 RAMB 85/02/03 786553 7728S6

5957 85-957 831223 RAMB 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

85964A 85964A 831227 RAMB 85/02/05 786553 805495

85964B 85964B 831227 RAMB 85/02/05 786553 805495

85965 8S-965 831228 RAMB 85/02/06 85/02/06 786553 786553 777129 777129

85965A 85965A 831228 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

85970A 85970A 831233 RAMS 85/02/11 737391 772871

85971 85-971 831234 RAMB 85/02/12 85/02/12 786553 786553 805499 805499

85971A BS971A 831234 RAME 85/02/12 786553 805499

85973 8S-973 831235 RAMB 85/02/13 85/02/13 737391 786553 772871 792321

85973A 85973A 831235 RAMB 85/02/13 737391 772871

65976 85-976 831237 RAMB 85/02/13 85/02/13 737391 786553 772871 805500

85976A 85976A 831237 RAMB 85/02/13 737391 772871

85977 85-977 831238 RAMB 85/02/14 85/02/14 786553 786553 792312 792312

85977A 85977A 831238 RAMB 85/02/14 786553 792312

85977B 85977B 831238 RAMB 85/02/14 786553 792312

85978 85-978 831239 RAMB 85/02/14 85/02/14 786553 786553 792312 792312

85978A 85978A 831239 RAMB 85/02/14 786553 792312

85979 85 879 831240 541107 RAMB SUFK 85/02/15 85/02/15 786553 403,689A 810659 368,192A

85979A 85979A 831240 RAMB 85/02/15 786553 810659

85979B 85979B 831240 RAMB 8S/02/15 786553 810659

85980 85-980 831240 831241 RAMB 85/02/15 85/02/15 786553 786553 810659 810659

85980A 85980A 831240 RAMB 85/02/15 786553 810659

85981 85-981 831242 RAMB 85/02/16 65/02/16 786553 786553 820684 820684

85981A 85981A 831242 RAMB 85/02/16 786553 820684

85983 85-983 831243 RAMB 8S/02/17 85/02/17 786553 786553 797318 797318

85983A 85983A 831243 RAMB 85/02/17 786553 797318

85984 85-984 831244 RAMB 85/02/17 85/02/17 786553 786553 797318 797318

85984A 85984A 831244 RAMB 85/02/17 786553 797318

85985 85-985 831245 RAMB 85/02/18 85/02/18 786553 786553 805180 805180

85985A 85985A 831245 RAMB 85/02/18 786553 805180

85986 85 896 831246 541111 RAMB 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. AUDIT ORIG. AUD. ORIG. AUDIT ORIG. AUDIT

TAG TAG REGIST REGIST BREED BREED DOB DOB SIRE SIRE DAM DAM

85986A 85986A 831246 RAMB 85/02/18 786553 805180

85987 85-987 831247 RAMB 85/02/18 85/02/18 786553 786553 820675 820675

85987A 85987A 831247 RAMB 85/02/18 786553 820675

85987B 85987B 831247 RAMB 85/02/18 786553 820675

85989 85-989 831248 RAMB 85/02/19 85/02/19 786553 786553 749171 749171

85989A 85989A 831248 RAMB 85/02/19 786553 749171

85990 85-990 831249 RAMB 85/02/19 85/02/19 786553 786553 749171 749171

85990A 85990A 831249 RAMB 85/02/19 786553 749171

85996 85-996 831249 831251 RAMB 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 831253 RAME 85/02/22 85/02/22 786553 786S53 785468 785468

85998A 85998A 831252 RAMB 85/02/22 786553 785468

85999 85-999 831254 RAMB 85/02/22 85/02/22 786553 786553 785468 785468

86-2101 86-2101 845015 RAMB 8S/01/08 86/01/08 814990 814990 802217 802217

86-2105 86-2105 845018 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS 

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIP ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

15 RCR #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 FLOCK RECAPS

2 FOR ALLPARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS 

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

15 RCR #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 ALL SHEEP PARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS 

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

15 RCR #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 FOR ALL SHEEP PARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS 

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

15 RCR #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 FOR ALL SHEEP PARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS 

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

15 RCR #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 FOR ALL SHEEP PARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS 

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

15 RCR #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 FOR ALL SHEEP PARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS 

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

15 RCR #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 FOR ALL SHEEP PARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS 

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

15 RCR #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 FOR ALL SHEEP PARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS June

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

13 RCR #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

15 RCR #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 ALL SHEEP PARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS 

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

13 RCR #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

15 RCR #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 ALL SHEEP PARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS 
- 153 -

3

4

5 TOTAL HEAD BVC'S ON YEARLINGS CROP DEATH

6 PARTNERSHIPS ON HAND HAND PURCHASED BVC'S LAMBS REPLACEMENTS RETURNED FOR SHARE EWES BVC'S AND

7 BEGINNING BEGINNING PRODUCED BORN RETURNED 10% INCREASE PAYMENT CULLED 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

13 RCR #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 

15 RCR #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 ALL SHEEP PARTNERSHIP

3

4

5 SALES ON DROUGHT SALES HSRP EWES ON LAMBS/YEARLING BREEDING RAMS BVC'S TOTAL HEAD

6 FORECLOSED SALES OR INCLUDING UNIT HAND END EWES ON ON HAND ON HAND ON HAND END PARTNERSHIPS

7 NOTES DEATH OR DISPERSAL PURCHASED 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