                         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.


     1
      The following cases are consolidated herewith: River City
Ranches #6, J.V., Walter J. Hoyt III, Tax Matters Partner, docket
No. 9553-94; River City Ranches #4, J.V., Walter J. Hoyt III, Tax
Matters Partner, docket No. 13596-94; River City Ranches #6,
J.V., Walter J. Hoyt III, Tax Matters Partner, docket No. 13598-
94; River City Ranches #4, J.V., Walter J. Hoyt III, Tax Matters
Partner, docket No. 384-95; River City Ranches #6, J.V., Walter
J. Hoyt III, Tax Matters Partner, docket No. 387-95; River City
Ranches #4, J.V., Walter J. Hoyt III, Tax Matters Partner, docket
No. 14721-95; River City Ranches #6, J.V., Walter J. Hoyt III,
Tax Matters Partner, docket No. 14723-95; Ovine Genetic
Technology 1990, J.V., Walter J. Hoyt III, Tax Matters Partner,
docket No. 21630-95.
                               - 2 -

     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


     2
      Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
     3
      The years in issue for River City Ranches #4 are 1987,
1988, its year ended Sept. 30, 1989, year ended Sept. 30, 1990,
and year ended Sept. 30, 1991. Respondent granted River City
Ranches #4 permission to change to a taxable year ended Sept. 30,
beginning with its year ended Sept. 30, 1989. The years in issue
for River City Ranches #6 are 1987, 1988, its year ended Sept.
                                                   (continued...)
                              - 3 -

     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.




     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.
                                 - 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 -

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.


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

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



     5
       For instance, a breeder of lower quality sheep might
purchase a few Suffolk rams from the Barnes family in an effort
to improve the quality of that breeder's flock. This breeder's
flock operations might be geared solely to producing lambs sold
for meat. Indeed, sometimes a Suffolk ram will be bred with a
ewe of another breed, as the resulting hybrid offspring's meat
quality can often be higher than that of a nonhybrid offspring of
the ewe's breed.
     6
      Male lambs not raised for breeding purposes were castrated.
These castrated animals are called wethers.
                                 - 8 -



     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



     7
      See infra note 10.
     8
      The parties disagree whether RCR #4, RCR #6, OGT 90 and the
other partnerships obtained actual ownership of specific sheep
and whether the promissory notes the partnerships issued were
valid indebtedness. The terms "sale", "sold", "purchase",
"partnership's sheep", and similar terms are used herein for
convenience and are not intended as ultimate findings or
conclusions concerning the partnerships' acquisition of sheep.
Similarly, the use herein of such terms indicating that interest
or principal payments were due should not be construed as our
conveying any legal conclusion concerning the validity of the
partnerships' promissory notes.
                               - 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 -

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




     9
      The evidence of record does not include written sheep sale
agreements between Barnes Ranches and each of the sheep
partnerships. Although the record contains bills of sale that
Barnes Ranches issued to eight of the nine partnerships,
respondent, among other things, asserts that these bills of sale
(1) do not accurately reflect the sheep sold to the partnerships,
and (2) are inconsistent with (a) the partnerships' returns, (b)
records Mr. Hoyt and his organization maintained on the
partnerships' sheep (e.g., annual flock recap sheets), and (c) in
some instances, petitioners' original pleadings. Also, as will
be more fully 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.
                                  - 11 -

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



     10
      The bills of sale issued to the partnerships, in fact,
list some rams as well as ewes. However, annual partnership
flock recap sheets (which are discussed more 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.
                              - 12 -

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.




     11
      RCR #6's bill of sale, in fact, lists a very small number
of Hampshires as being acquired by that partnership. The record
does not disclose why RCR #6 would have wanted to purchase this
small number of Hampshires from Barnes Ranches. By the 1980's,
the Barnes family was concentrating on Rambouillets and Suffolks.
Further, in his testimony, Mr. Hoyt had related that each sheep
partnership's stated purpose and business was to produce
registered Rambouillets and registered Suffolks.
                              - 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 -

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.


     12
      Although a few sample registration certificates are in
evidence, the parties did not introduce into the record
registration certificates for all of the sheep. Instead, the
parties submitted a stipulated exhibit listing information from
numerous individual certificates. This stipulated exhibit covers
certificates petitioners provided to respondent prior to trial,
certificates respondent obtained from national sheep breed
associations, and certificates petitioners provided to respondent
after the trial. Unfortunately, the exhibit omits the date upon
which each registration certificate was issued. Thus, in
examining the registration certificate information on the 46
Suffolks discussed above, the Court was unable to ascertain the
specific dates upon which their American Suffolk Sheep Society
certificates were issued.
                               - 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 -

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


     13
      As indicated previously, petitioners contend that OGT 90
did not purchase its breeding sheep from Barnes Ranches.
Further, the record contains no bill of sale or other
documentation identifying the specific individual breeding sheep
petitioners assert that OGT 90 acquired from W.J. Hoyt Sons
Ranches MLP. See supra note 9.
                              - 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 -

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


     14
      In his testimony, Mr. Hoyt indicated that, as of the end
of 1991, the eight partnerships (excluding OGT 90) owned a total
of approximately 1,600 sheep and that OGT 90 owned approximately
                                                   (continued...)
                             - 34 -

     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


     14
      (...continued)
1,300 sheep.
     15
      Petitioners contend that RCR #4 purchased 1,468, not
1,350, breeding sheep from Barnes Ranches on Feb. 1, 1984. Mr.
Hoyt testified that the bill of sale document in evidence listing
1,468 sheep, not another bill of sale document listing only 1,350
sheep, was the actual, final bill of sale that Barnes Ranches
issued. 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.
                        - 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 -

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,

     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...)
                                - 38 -

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

     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.
                              - 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 -

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


      17
      According to the testimony given by Mr. Barnes and Mr.
Hoyt, no other individuals besides themselves participated in
negotiating each partnership's transaction with Barnes Ranches.
They also failed to identify and name the Hoyt organization
employees who had prepared the bills of sale, and petitioners
offered no testimony from such employees regarding the
preparation of the bills of sale.
                              - 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 -

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




     18
      Although the sharecrop agreements provided that Barnes
Ranches, as compensation for its services, was to receive all
lambs a partnership's breeding flock produced, a partnership was
still to retain the breeding value certificates as to any male
lambs. See, however, infra, the discussion regarding breeding
value certificate transactions whereby the partnerships later
"sold" some of these "certificates" to the Barnes family.
                               - 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 -

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,



     19
      Randy claimed that Barnes Ranches, his parents, and he,
collectively, owned in the neighborhood of 1,500 ewes during 1987
and 1988. Mr. Barnes maintained that, from 1989 through 1992,
they tried to keep the Barnes Ranches breeding flock at about
1,000 sheep.
                               - 47 -

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


     20
      Petitioners' 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.
     21
      The bill of sale document for RCR #4 dated Feb. 1, 1984,
listing 1,350 breeding sheep (which Mr. Hoyt claimed was only a
"draft bill of sale") has 9 Suffolks indicated to be of the
Treasure Valley bloodline. According to one of petitioner's
experts, the Treasure Valley bloodline was the premier Suffolk
bloodline during the early 1980's, and top Treasure Valley
Suffolks rams back then had sold for many thousands of dollars.
However, Randy testified that the Treasure Valley bloodline was
not a factor in the Barnes Ranches breeding flock until later in
1987 or 1988, when he first purchased a group of 15 Treasure
Valley ewes for $75,000. He further related that, at about that
                                                   (continued...)
                             - 48 -

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


     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.
                                 - 49 -

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


     22
          Interestingly, this Suffolk ewe, registration No. 772871,
                                                       (continued...)
                               - 50 -

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



     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.
     23
      In this connection, David Barnes testified, on cross-
examination, 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.
                              - 51 -

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.



     24
      Petitioners' corrected bills of sale for RCR #1, RCR #2,
RCR #3, and RCR #5 also list numerous Rambouillets and Suffolks
that are shown as being offspring of a dam with the registration
number 772871 among the breeding sheep that were purportedly sold
to those partnerships.
                              - 52 -

     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



     25
      The sharecrop agreement a partnership and Barnes Ranches
entered, provided that Barnes Ranches was to receive all lambs
produced by that partnership's breeding sheep during the
sharecrop agreement's 15-year term.
     26
      Petitioners' RCR #5-2 and OGT 87 corrected bills of sale
also list a number of high-multiple-sibling offspring among the
"breeding sheep" that were purportedly sold to those
partnerships.
                              - 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 -

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


     27
      It is also to be noted that petitioners' experts examined
only the original bills of sale that Mr. Barnes issued (which
documents, petitioners have now acknowledged, contained numerous
"errors"), not the corrected bills of sale that petitioners
prepared after the trial. As discussed previously, however,
there are substantial problems even with these corrected bills of
sale.
     28
      In this connection, Mr. Barnes testified that the breeding
sheep "sold" to the partnerships were usually yearlings.
                               - 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 -

     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


     29
      In a similar connection, Mr. Hoyt also claimed that the
remaining partners of each limited partnership had signed an
amended partnership agreement whereby, beginning in 1986, they
had also become general partners of that partnership. The Court
is skeptical of Mr. Hoyt's foregoing testimony and does not find
it credible. At any rate, the Court doubts Mr. Hoyt and the
Barnes family ever actually intended to hold these remaining
partners personally liable on their partnership's promissory
note.
                                    - 63 -

payments allegedly due from them on their partnership's purported

recourse debt.30


     30
      In this connection, Mr. Hoyt testified, on direct
examination, as follows:

          Q. If a partner had assumed liability and withdrew
     from the partnership and refused to pay his assumed
     liabilities, how did you treat that?

          A. In some cases it was the year that they withdrew.
     The amount of that liability was removed from their
     partnership capital account as a withdrawal. And in some
     situations when I was instructed by the partner and their
     power of attorney was rescinded, for example, back to the
     year that it was given to me, then I removed--I made an
     adjustment and removed that capital from that partner's
     capital account back to the year that I was instructed to.

          Q. Do I understand your testimony to mean that there
     were partners that withdrew and instructed you to treat them
     on the books and records of the partnership as if they were
     never partners?

             A.   That's correct.

             Q.   Did you agree to that?

             A.   Yes, I did.

          Q. Was there a provision provided in the partnership
     agreement for you to give those partners that rescinded
     their agreement that kind of commitment or arrangement on
     the books of the partnership?

             A.   I'm sorry.    I'm not--

             Q.   If I use the term rescinded, do you understand that
     term?

             A.   Yes, I do.

             Q.   Could you tell me what you understand by the term
                                                       (continued...)
                           - 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 -

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

     31
          Randy testified, on cross-examination, as follows:

     Q. All right. And what happened to the lambs that came
from the partnership? What did Barnes Ranch do with those lambs?

     A. Well, the partnership lambs that came back, there were--
many of them would be ewe lambs and many of them would be ram
lambs or wethers. The wethers, of course, would be sold for
market. The ram lambs, if there were ram lambs deemed of value
to do something else with, we would have to contact the
partnerships, because they actually had control of the breeding
value or the--we didn't get any paperwork with those rams.

     So if there were some rams that we wanted to do something
with, we'd have to refer back to them. The ewe lambs we would
keep or sell for market. The poor ones would be sold for market,
the better ones maybe kept back and used for the 10 percent
increase or the replacements in the sharecrop agreement.

     Q. So I don't--I guess I'm not sure whether I understand
what happened to the ram lambs. You said that you had to contact
the partnerships because they had some control over them?

     A.     They had control of the breeding value certificates.

     Q.     Okay.

     A. So if we wanted to market any of those rams we would
have to contact them for breeding value certificates. If not, if
we were to castrate them we would either sell them to 4-H'ers as
wether lambs for shows and a lot of those lambs would come in top
dollar. Some of the lambs would be shipped to a feedlot or
possibly just put out on pasture until they were ready for
slaughter.

                                                      (continued...)
                               - 69 -

     31   Randy's testimony casts considerable doubt upon the
      (...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.
                              - 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 -

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




     32
      In his testimony, Mr. Hoyt indicated that OGT 90's records
and many records of the other partnerships were unavailable,
because those records had been seized by postal inspectors from
his organization's offices in 1995. However, the postal
inspector who conducted the seizure testified that shortly after
effectuating the seizure, he had provided Mr. Hoyt with an
inventory of the seized documents. This postal inspector also
related that, in response to Mr. Hoyt's and Mr. Hoyt's
representatives' later requests, he had offered them access to
the documents that had been seized. According to the postal
inspector, Mr. Hoyt was also provided with copies of all the
seized documents.
     33
      Contrary to petitioners' contention, Mr. Barnes, on cross-
examination, stated that he believed that Barnes Ranches had
"sold" OGT 90 its "breeding sheep".
                              - 72 -

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




      34
      On 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.
                                  - 73 -

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.




       35
      On brief, petitioners conceded the deductions RCR #4, RCR
#6, and OGT 90 claimed for drought and/or trichomoniasis.
                               - 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 -

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.




     36
      It is thus unnecessary for the Court to decide whether,
for purposes of sec. 707(c), the payments Mr. Hoyt received were
determined without regard to partnership income, an issue upon
which the parties disagree.
                               - 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 ALL 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               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
