River City Ranches #4, J.V.; Leon Shepard, Tax Matters Partner, Petitioners

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.

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

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 2Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

3The years in issue for River City Ranches #4 are 1987, 1988, its year ended Sept. 30, 1989, year ended Sept. 30, 1990, and year ended Sept. 30, 1991. Respondent granted River City Ranches #4 permission to change to a taxable year ended Sept. 30, beginning with its year ended Sept. 30, 1989. The years in issue for River City Ranches #6 are 1987, 1988, its year ended Sept.

(continued...)

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.

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 1984 RCR #4 1985 River City Ranches #5 (RCR #5) 1986 RCR #6 River City Ranches #5-2 (RCR #5-2) 1987 Ovine Genetic Technology 1987 (OGT 87) 1987 1990 OGT 90 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.

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

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 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

6Male lambs not raised for breeding purposes were castrated.

These castrated animals are called wethers.

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 7See infra note 10.

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

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

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

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.

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

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 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.

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 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 "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 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 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 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.

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

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.

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 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.

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.

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

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

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.

15Petitioners contend that RCR #4 purchased 1,468, not 1,350, breeding sheep from Barnes Ranches on Feb. 1, 1984. Mr. Hoyt testified that the bill of sale document in evidence listing 1,468 sheep, not another bill of sale document listing only 1,350 sheep, was the actual, final bill of sale that Barnes Ranches issued. See supra note 9. However, as the Court determined in its findings, the document Mr. Hoyt claimed was the actual bill of sale had not been prepared until sometime after early 1986.

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 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 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,

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...)

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.

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

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

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 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:

Agreed Cert. Bill of Sale Partnership Entries Matches RCR #1 401 58 RCR #2 514 RCR #3 584 1,468 475 RCR #4 1,257 466 RCR #5 1,415 RCR #6 OGT 87 1,849 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’ 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, 19Randy claimed that Barnes Ranches, his parents, and he, collectively, owned in the neighborhood of 1,500 ewes during 1987 and 1988. Mr. Barnes maintained that, from 1989 through 1992, they tried to keep the Barnes Ranches breeding flock at about 1,000 sheep.

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 20Petitioners' corrected RCR #6 bill of sale infra in Appendix C, does not reflect all of the corrections that should have been made to these original bill of sale entries, as each corrected entry should have information identical to the certificate to which it was matched.

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

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.

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

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.

23In 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.

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.

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

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 25The sharecrop agreement a partnership and Barnes Ranches entered, provided that Barnes Ranches was to receive all lambs produced by that partnership's breeding sheep during the sharecrop agreement's 15-year term.

26Petitioners' RCR #5-2 and OGT 87 corrected bills of sale also list a number of high-multiple-sibling offspring among the "breeding sheep" that were purportedly sold to those partnerships.

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 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".

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 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 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 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 27It is also to be noted that petitioners' experts examined only the original bills of sale that Mr. Barnes issued (which documents, petitioners have now acknowledged, contained numerous "errors"), not the corrected bills of sale that petitioners prepared after the trial. As discussed previously, however, there are substantial problems even with these corrected bills of sale.

28In this connection, Mr. Barnes testified that the breeding sheep "sold" to the partnerships were usually yearlings.

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 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 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.

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

payments allegedly due from them on their partnership's purported recourse debt.³⁰ 30In this connection, Mr. Hoyt testified, on direct examination, as follows:

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

A. In some cases it was the year that they withdrew.

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

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

A. That's correct.

Q. Did you agree to that?

A. Yes, I did.

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

A. I'm sorry. I'm not-- Q. If I use the term rescinded, do you understand that term?

A. Yes, I do.

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

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...)

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.

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

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

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

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

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

A. They had control of the breeding value certificates.

Q. Okay.

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

(continued...)

Randy's testimony casts considerable doubt upon the 31(...continued) Q. For the ones that weren't castrated or treated in the way you just described, the ones that you had to get permission from the--or talk to the partnerships about-- A. Uh-huh.

Q. --were they ultimately sold?

A. Some of them were.

Q. And what kind of prices did you get?

A. Well, some of them were in the range of $500 to $1,000.

Q. Okay. And did the partnerships ever receive any money from those sales?

A. I believe so.

Q. And which years would those have been? Have they been all the years in this?

A. Well, we're talking about a very few head over the 10 years that I was involved with it.

Q. What percentage of the lambs would have been sold this way, of the ram lambs?

A. I could probably give you a better estimate in terms of head than in terms of percentage-- Q. Okay.

A. --over the years.

Q. All right.

A. I would estimate of probably 10 to 15 head.

Q. So there are 10 to 15 ram lambs that were sold at the prices you mentioned?

A. Yes.

Q. Is that right?

A. Yes.

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 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 32In his testimony, Mr. Hoyt indicated that OGT 90's records and many records of the other partnerships were unavailable, because those records had been seized by postal inspectors from his organization's offices in 1995. However, the postal inspector who conducted the seizure testified that shortly after effectuating the seizure, he had provided Mr. Hoyt with an inventory of the seized documents. This postal inspector also related that, in response to Mr. Hoyt's and Mr. Hoyt's representatives' later requests, he had offered them access to the documents that had been seized. According to the postal inspector, Mr. Hoyt was also provided with copies of all the seized documents.

33Contrary to petitioners' contention, Mr. Barnes, on cross- examination, stated that he believed that Barnes Ranches had "sold" OGT 90 its "breeding sheep".

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 34On brief, petitioners assert that this Court's prior decision in Bales v. Commissioner, T.C. Memo. 1989-568, collaterally estops respondent from relitigating a number of issues concerning the transactions in the instant cases. However, petitioners failed to raise collateral estoppel as a defense in their pleadings. The Court thus does not consider petitioners' collateral estoppel argument to be properly before it. In any event, collateral estoppel would not apply in the instant cases. The Bales decision involved several cattle breeding limited partnerships organized by Mr. Hoyt's family that had entered into transactions to acquire breeding cattle. The instant cases, in contrast, involve other sheep breeding limited partnerships that entered into transactions purportedly to acquire breeding sheep from either Barnes Ranches or W.J. Hoyt Sons Ranches MLP. The issues in the instant cases can hardly be said to be identical to those decided in Bales, as different partnerships and different transactions are presented. See Peck v. Commissioner, 90 T.C. 162, 166-167 (1988), affd. 904 F.2d 525 (9th Cir. 1990); see also Coward v. Commissioner, T.C. Memo. 1997-198.

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.

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

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 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 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.

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

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.

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 2,000 IRA payments 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 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 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 APPENDIX B--Petitioners' Corrected RCR #6 Bill of Sale BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE ORIG. DAM AUDIT DAM 820831 777131 403684 472153 777133 777135 477183 388192 568192 384596 384596 384596 388171 388171 388171 808282 808282 805299 5830011A 810011 492874 477181 477181 499343 499343 499352 499352 499344 499345 499345 805174 416411 416411 41G411 426A 426A 426B 426B 427A 427A 428A 428A 429A 429A 47A 47A 47B 58R² 58R² 625M 625M 625MA 625MA 625MB 625MB 629M 629M 695A 721A 721A 721B 721B 7802 7802 7802A 7802A 7802B 7802B 80142 80142 80142A 80142A 805299 805299 81-11 81-11A 81-146 81-146 82 100 820010 82 100 82 100A 82 100A 820100 82 101 820101 82 101 82 101A 82 101A 820101 82 102 820102 82 102 82 102A 82 102A 820102 82 102B 82 102B 820102 82 105 820105 82 105 82 105A 82 105A 820105 82 106 820106 82 106 82 106A 82 106A 820106 82 119 820119 62 119 82 119A 82 119A 820119 820013 82 13 82 13 82 133 820133 82 133 82 133A 82 133A 820133 82 134 820134 82 134 82 134A 82 134A 820134 820135 82 135 82 135 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK RAMB SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK R-AMB SUFK SUFK SUFK SUFK SUFK 83/02/23 83/02/23 83/02/23 83/02/23 83/02/26 83/02/26 83/02/26 83/02/26 82/12/11 81/02/12 81/02/12 81/02/12 81/03/03 81/02/08 82/02/18 82/03/04 82/03/04 82/03/04 82/03/05 77/04/14 77/04/15 77/04/15 77/04/15 78/03/28 78/03/28 78/03/28 82/10/16 82/10/16 83/03/11 81/04/06 82/09/10 82/01/08 82/03/21 82/03/22 82/03/22 82/03/22 82/03/22 82/03/22 82/03/24 82/03/24 82/03/24 82/03/24 82/04/24 82/04/24 82/12/08 82/09/24 82/09/24 82/09/04 82/09/04 82/09/04 83/02/23 83/02/26 83/02/26 83/10/13 81/02/12 79/01/00 81/03/25 92/01/00 81/02/08 82/02/18 82/03/04 82/03/05 77/04/00 77/04/00 78/03/28 81/02/28 82/01/08 82/03/22 82/03/22 82/03/24 82/03/24 82/04/24 82/12/08 82/09/04 82/09/04 82/09/04 462670A 462670A 737391 737391 462670A 462670A 462670A 462670A 693009 403689 403689 403689 737391 762553 478084A 462668A 462668A 462668A 468217A 338379A 343012 343012 343012 326006 326006 326006 762338 762338 737391 737391 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 762553 403689 403689 403689 403689 403689 299713A 299713A 772871 772871 313022A 313022A 313022A 313022A 733817 38460B 384608 384608 754548 754551 321439A 428332A 428332A 428332A 400954A 355378A 263774 263774 263774 323668 323668 323668 299714 299714 772871 772871 472166 539529 442949 442950 442950 442950 442950 442950 442953 442953 442953 442953 403680 403680 772875 521115 521115 521115 521115 521374 462,670A 462,670A 462,670A 786553 737391 403,689A 403,689A 862707 762553 478,084A 462,668A 468,217A 338,379A 343,012A 326,006A 737391 403689 403689 403689 403689 403689 403689 762553 403689 403689 403689 299,713A 313,022A 313,022A 777131 749170 384,608A 390,799A 857191 754551 321,439A 428,332A 400,954A 355,378A 263,774A 323,668A 772867 539S²⁹ 442950 442950 442953 442953 403680 772875 S21115 521115 521374

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 82 135A 82 135A 820135 82 1358 82 135B 820135 82 136 820136 82 136 82 136A 82 136A 820136 82 136B 82 136B 820136 820139 82 139 82 139 820013 82 13A 82 13A 820013 82 13B 82 13B 820014 82 14 82 14 82 140 820140 82 140 82 140A 82 140A 820140 82 140B 82 140B 820140 820146 82 14G 82 146 82 146A 82 146A 820146 82 147 820147 82 147 82 147A 82 147A 820147 82 147B 82 147B 820147 820014 82 14A 82 14A 82 150 820150 82 150 82 150A 82 150A 820150 82 151 820151 82 151 82 151A 82 151A 820151 82 152 820152 82 152 82 152A 82 152A 820152 82 152B 82 152B 820152 82 153 820153 82 153 82 153A 82 153A 820153 82 153B 82 153B 820153 82 154 820154 82 154 82 154A 82 154A 820154 82 155 820155 82 155 82 155A 82 155A 820155 820156 82 156 82 156 82 156A 82 156A 820156 82 157 820157 82 157 82 157A 82 157A 820157 82 157B 82 157B 820157 82 158 820158 82 158 82 158A 82 158A 820158 820159 82 159 82 159 82 159A 82 159A 820159 82 159B 82 159B 820159 82 173 820173 82 173 82 173A 82 173A 820173 82 174 820174 82 174 82 174A 82 174A 820174 820175 82 175 82 175 82 175A 82 175A 820175 82 176 820176 82 176 82 176A 82 176A 820176 SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 82/09/04 82/09/04 82/09/04 82/09/04 82/09/04 82/09/08 82/12/08 82/12/08 82/03/19 82/09/08 82/09/08 82/09/08 82/09/10 82/09/10 82/09/10 82/09/10 82/09/10 82/03/19 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/17 82/09/17 82/09/17 82/09/17 82/09/17 82/09/17 82/09/17 82/09/17 82/09/17 82/09/17 82/10/OG 82/10/06 82/10/09 82/10/09 82/10/10 82/10/10 82/10/10 82/10/10 82/09/04 82/09/08 82/03/19 82/09/08 82/09/10 82/09/10 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/14 82/09/17 82/09/17 82/09/17 82/09/17 82/10/06 82/10/09 82/10/10 82/10/10 ORIG. SIRE 403689 403689 403689 403689 403689 403689 762553 762553 762553 403689 403689 403689 403689 403689 403689 403689 403689 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 AUDIT SIRE 403689 403689 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 ORIG. DAM 521374 521374 521374 521374 521374 539528 7728?5 772875 772893 539528 539528 539528 472166 472166 472166 472166 472166 772893 472137 472137 472137 472137 298939 298939 298939 299711 299711 299711 299711 299711 299712 299712 299713 299713 299714 299714 299714 306825 306825 306825 306825 306825 328270 328270 340661 340661 341122 341122 341122 341122 AUDIT DAM 521374 539528 772893 539528 472166 472166 472137 472137 298939 299711 299711 299712 299713 299714 306825 306825 328270 340661 341122 341122

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 82 177 820177 82 177 82 177A 82 177A 820177 82 177B 82 177B 820177 82 178 820178 82 178 82 178A 82 178A 820178 82 179 820179 82 179 82 179A 82 179A 820179 82 180 820180 82 180 82 180A 82 180A 820180 82 180B 82 180B 820180 82 182 820182 82 182 82 182A 82 182A 820182 820183 82 183 82 183 82 183A 82 183A 820183 82 183B 82 183B 820183 82 184 820184 82 184 82 184A 82 184A 820184 82 185 820185 82 185 82 185A 82 185A 820185 82 185B 82 185B 820185 82 186 820186 82 186 82 186A 82 186A 820186 82 187 820187 82 187 82 187A 82 187A 820187 82 188 820188 82 188 82 188A 82 188A 820188 820189 82 189 82 189 82 189A 82 189A 820189 820019 82 19 82 19 82 190 820190 82 190 82 190A 82 190A 820190 82 191 820191 82 191 82 191A 82 191A 820191 82 192 820192 82 192 82 192A 82 192A 820192 82 193 820193 82 193 82 193A 82 193A 820193 82 194 820194 82 194 82 194A 82 194A 820194 82 194B 82 194B 820194 82 195 820195 82 195 82 195A 82 195A 820195 82 196 820196 82 196 82 196A 82 196A 820196 82 197 820197 82 197 82 197A 82 197A 820197 82 197B 82 197B 820197 82 198 820198 82 198 82 198A 82 198A 820198 820199 82 199 82 199 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 82/10/13 82/10/13 82/10/13 82/10/13 82/10/13 82/10/13 82/10/13 82/10/13 82/10/13 82/10/13 82/10/14 82/10/14 82/10/14 82/10/14 82/10/14 82/10/14 82/10/14 82/10/15 82/10/15 82/10/15 82/10/15 82/10/15 82/10/18 82/10/18 82/10/19 82/10/19 82/10/21 82/10/21 82/03/16 82/10/24 82/10/24 82/10/27 82/10/27 82/10/27 82/10/27 82/10/27 82/10/27 82/10/27 82/10/27 82/10/27 82/10/26 82/10/26 82/10/26 82/10/26 82/10/28 82/10/28 82/10/28 82/10/28 82/10/28 82/10/29 82/10/13 82/10/13 82/10/13 82/10/13 82/10/14 82/10/14 82/10/14 82/10/15 82/10/15 82/10/18 82/10/19 82/10/21 82/03/16 82/10/24 82/10/27 82/10/27 82/10/27 82/10/27 82/10/26 82/10/26 82/10/28 82/10/28 82/10/29 ORIG. SIRE 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403G⁸⁹ 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 AUDIT SIRE 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 ORIG. DAM 341123 341123 341123 341123 341123 348710 348710 348710 348710 348710 368190 368190 384596 384596 384596 384596 384596 384611 384611 384611 384611 384611 384613 384613 390793 390793 390798 390798 772856 390799 390799 390800 390800 390800 390800 427209 427209 427209 427209 427209 427210 427210 427210 427210 427211 427211 427211 427211 427211 427212 AUDIT DAM 341123 341123 348710 348710 368190 384596 384596 384611 384611 384613 390793 390798 772856 390799 390800 390800 427209 427209 427210 427210 427211 427211 427212

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 82 199A 82 199A 820199 820019 82 19 82 19A 820019 82 19B 82 19B 820019 82 19C 82 19C 820002 82 2 82 2 820020 82 20 82 20 820200 82 200 82 200 82 200A 82 200A 820200 82 201 820201 82 201 82 201A 82 201A 820201 82 202 820202 82 202 82 202A 82 202A 820202 82 202B 82 202B 820202 820203 82 203 82 203 82 203A 82 203A 820203 82 204 820204 82 204 82 204A 82 204A 820204 82 205 820205 82 205 82 205A 82 205A 820205 820206 82 206 82 206 82 206A 82 206A 820206 82 207 820207 82 207 82 207A 82 207A 820207 82 208 820208 82 208 82 208A 82 208A 820208 82 209 820209 82 209 82 209A 82 209A 820209 820020 82 20A 82 20A 820021 82 21 82 21 82 210 820210 82 210 82 210A 82 210A 820210 82 211 820211 82 211 82 211A 82 211A 820211 820212 82 212 82 212 82 212A 82 212A 820212 82 212B 82 212B 820212 82 213 820213 82 213 82 213A 82 213A 820213 82 214 820214 82 214 82 214A 82 214A 820214 82 215 820215 82 215 82 215A 82 215A 820215 82 216 820216 82 216 82 216A 82 216A 820216 82 216B 82 216B 820216 82 217 820217 82 217 82 217A 82 217A 820217 82 218 820218 82 218 82 218A 82 218A 820218 820219 82 219 82 219 SUFK RAMB RAMB RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 82/10/29 82/03/16 82/03/16 82/03/16 82/04/10 82/03/16 82/10/29 82/10/29 82/10/29 82/10/29 82/10/29 82/10/29 82/10/29 82/10/29 82/10/29 82/11/06 82/11/06 82/11/08 82/11/08 82/11/08 82/11/08 82/11/10 82/11/10 82/11/10 82/11/10 82/11/10 82/11/10 82/03/16 82/03/26 82/11/10 82/11/10 82/11/11 82/11/11 82/11/17 82/11/17 82/11/17 82/11/18 82/11/18 82/11/18 82/11/18 82/11/20 82/11/20 82/11/20 82/11/20 82/11/20 82/11/24 82/11/24 82/11/24 82/11/24 82/11/24 82/03/16 82/04/10 82/03/16 82/10/29 82/10/30 82/10/30 82/10/31 82/11/06 82/11/08 82/11/08 82/11/10 82/11/10 82/11/11 82/03/26 82/11/11 82/11/11 82/11/17 82/11/18 82/11/18 82/11/20 82/11/20 82/11/24 82/11/24 82/11/24 ORIG. SIRE 403689 762553 762553 762553 737391 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 762553 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 AUDIT SIRE 762553 762553 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 ORIG. DAM 427212 772856 772856 772856 772871 772856 427212 427212 427213 427213 427213 427213 427213 427214 427214 427215 427215 427216 427216 427216 427216 427217 427217 427217 427217 442949 442949 772856 772863 442949 442949 442950 442950 442952 442952 442952 442953 442953 442953 4429S³ 442954 442954 442954 442954 442954 442955 442955 442955 442955 44295S AUDIT DAM 772856 772871 772856 427212 427213 427213 427214 427215 427216 427216 427217 427217 442949 772863 442949 442950 442952 442953 442953 442954 442954 442955 4429SS 44295S

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 82 219A 82 219A 820219 820021 82 21A 82 21A 820021 82 21B 82 21B 820022 82 22 82 22 82 220 820220 82 220 82 220A 82 220A 820220 82 220B 82 220B 820220 82 221 820221 82 221 82 221A 82 221A 820221 82 222 820222 82 222 82 222A 82 222A 820222 82 222B 82 222B 820222 82 223 820223 82 223 82 223A 82 223A 820223 82 224 820224 82 224 82 224A 82 224A 820224 82 225 820225 82 225 82 225A 82 225A 820225 820226 82 226 82 226 82 226A 82 226A 820226 82 227 820227 82 227 82 227A 82 227A 820227 82 228 820228 82 228 82 228A 82 228A 820228 82 229 820229 82 229 82 229A 82 229A 820229 820022 82 22A 82 22A 82 230 820230 82 230 82 230A 82 230A 820230 82 230B 82 230B 820230 82 231 820231 82 231 82 231A 82 231A 820231 82 232 820232 82 232 82 232A 82 232A 820232 82 233 820233 82 233 82 233A 82 233A 820233 82 234 820234 82 234 82 234A 82 234A 820234 820024 82 24 82 24 820024 82 24A 82 24A 820024 82 24B 82 24B 820025 82 25 82 25 820025 82 25A 82 25A 820025 82 25B 82 25B 820026 82 26 82 26 820026 82 26A 82 26A 820026 82 26B 82 26B 820027 82 27 82 27 820027 82 27A 82 27A 820027 82 27B 82 27B SUFK RAMS RAMS RAMS SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMS SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMS RAMS RAMS RAMS RAMS RAMS PAMB RAMS RAMS RAMS RAMS RAMS 82/11/24 82/03/26 82/03/26 82/03/26 82/10/30 82/10/30 82/10/30 82/10/30 82/10/30 82/10/30 82/10/30 82/10/30 82/10/30 82/10/30 82/12/13 82/12/13 82/10/18 82/10/18 82/10/18 82/10/18 82/11/13 82/11/13 82/11/13 82/11/13 82/11/18 82/11/18 82/03/26 82/12/14 82/12/14 82/12/14 82/12/08 82/12/08 82/12/08 82/12/08 82/10/18 82/10/18 82/10/18 82/10/18 82/02/18 82/02/18 82/02/18 82/10/08 82/10/08 82/10/08 82/10/08 82/10/08 82/10/08 82/10/08 82/10/08 82/10/08 82/03/26 82/10/30 82/10/30 82/10/30 82/12/13 82/12/13 82/10/18 82/12/15 82/11/13 82/11/13 82/11/18 82/12/14 82/12/08 82/12/08 82/10/18 82/10/18 82/02/18 82/10/08 82/10/08 82/10/08 ORIG. SIRE 403689 762553 762553 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 762553 762553 762553 762553 762553 762553 737391 737391 737391 737391 737391 737391 AUDIT SIRE ORIG. DAM AUDIT DAM 772863 448302 442955 772863 772863 762553 403689448302 448302 448302 403689 448297 403689 448297 448297 403689 441247 403689 441247 403689 403674 403689 403676 403689 403679 403689 403679 403689 403680 448297 448297 441247 441247 403674 403676 403679 403679 403680 403689 772863 403681 403681 403683 403683 403684 403684 774672 772858 403681 403689 403683 403689 403683 403689 403684 403689 403684 762553 774672 774672 762S⁵³ 772858 772858 762553 772871 772871 772871 762553 772871 772871 772871 772858 448297 448297 444124 444124 403674 403676 403679 403679 403680 403681 403683 403683 403684 403684 774672 7728SB 772858

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 82 28 82 28A 82 29 82 2A 82 3 82 30 82 30A 82 31 82 31A 82 32 82 32A 82 32B 82 35 82 35 82 35A 82 36 82 36A 82 37 82 37A 82 38 82 38A 82 39 82 39A 82 3A 82 4 82 40 82 40A 82 41 82 41A 82 42 82 42A 82 42B 82 43 82 43A 82 44 82 44A 82 45 82 45A 82 46 82 46A 82 47 82 47A 82 48 82 48A 82 49 82 49A 82 5 82 55 82 55A 82 55B 82 28 82 28A 82 29 82 2 82 3 82 30 82 30A 82 31 82 31A 82 32 82 32A 82 32B 82 35 82 35 82 35A 82 36 82 36 82 37 82 37A 82 38 82 38 82 39 82 39A 82 3A 82 4 82 40 82 40 82 41 82 41A 82 42 82 42 82 42B 82 43 82 43A 82 44 82 44 82 45 82 45 82 46 82 46A 82 47 82 47A 82 48 82 48A 82 49 82 49 82 5 82 55 82 55A 82 55B 820028 820028 820029 820002 820003 820030 820030 820031 820031 820032 820032 820032 820035 820035 820035 820036 820036 820037 820037 820038 820038 820039 820039 820003 820004 820040 820040 820041 820041 820042 820042 820042 820043 820043 820044 820044 820045 820045 820046 820046 820047 820047 820048 820048 820049 820049 820005 820055 820055 820055 PAMB PAME PAMB PAMB RAMB RAMB RAMB RAMB RAMB RAMB PAMB PAMB RAMB SUFK SUFK SUFK SUFK RAMB PAMB RAMB SUFK SUFK RAMB RAMB RAMB RAME RAMB SUFK SUFK RAMB RAMB SUFK SUFK RAMB SUFK RAMB RAMB SUFK SUFK RAMB RAMB RAMB SUFK SUFK SUFK RAMB RAMB SUFK SUFK RAMB PAMB SUFK RAMB SUFK SUFK SUFK 82/10/24 82/10/24 82/04/10 82/04/18 82/11/18 82/11/18 82/11/30 82/11/03 82/02/17 82/02/17 82/02/17 82/10/23 82/02/17 82/02/17 82/10/18 82/04/18 82/02/19 82/02/19 82/11/26 82/02/24 82/02/24 82/10/24 82/02/24 82/02/24 82/10/24 82/10/24 82/03/03 82/11/18 82/03/08 82/11/23 82/11/23 82/04/18 82/03/19 82/10/24 82/10/24 82/10/24 82/04/10 82/04/18 82/11/18 82/11/18 82/11/18 82/11/18 82/11/30 82/11/30 82/11/30 82/11/03 82/02/17 82/02/17 82/02/17 82/02/17 82/10/23 82/10/23 82/02/17 82/02/17 82/10/18 82/10/18 82/04/18 82/04/18 82/02/19 82/02/19 82/11/26 82/11/26 82/02/24 82/02/24 82/02/24 82/10/24 82/10/24 82/02/24 82/02/24 82/10/24 82/10/24 82/03/03 82/03/03 82/11/18 82/11/18 82/03/08 82/03/08 82/11/23 82/11/23 82/04/18 82/03/19 82/03/19 82/03/19 ORIG. SIRE 737391 737391 737391 737391 737391 737391 737391 737391 737391 403689 403689 403689 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 739171 AUDIT SIRE 762553 762553 762553 762553 762553 762553 762553 762553 403689 403689 403689 762553 403689 403689 762553 762553 403689 403689 762553 403689 403689 762553 403689 403689 762553 762553 403689 762553 403689 762553 762553 762553 403689 ORIG. DAM 772871 772871 772871 772871 772871 772871 772871 772871 772871 306827 306827 306827 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 AUDIT DAM 772859 772859 772871 772857 772872 772872 772861 772865 323315 323315 323315 772869 323316 323316 772873 772857 323319 323319 774673 323320 323320 777129 324800 324800 777129 777129 328263 772860 328265 772887 772887 772857 341123

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 792313 797317 797318 792327 792337 820056 820056 820006 820063 820063 820064 820064 820006 820007 820007 820008 820081 820081 820081 820008 820008 820009 820097 820097 820097 820099 820099 820009 82 56 82 56A 82 6 82 63 82-63 82 64 82 64A 8-2-6 82 7 8-2-7 82 8 82 81 82-81 82 81B 82 8A 82 8B 82 9 82 97 82-97 82 97B 82 99 82 99A 82 9A 82+213 82 56 82 56A 82 6 82 63 82 63A 82 64 82 64A 82 6A 82 7 82 7A 82 8 92 81 82 81A 82 81B 82 8A 82 8B 82 9 82 97 82 97A 82 97B 82 99 82 99A 82 9A 82+213 82+213A 82+213A 82-10 82-10 82-101 82-102 82-102A 82-102A 82-105 566032 82-105 82-10SA 82-105A 566032 82-106 82-106 82 10 82-IOA 82-10B 82-10B 82-IOC 82-10C 82 11 82-11 82-119 82-119 82-119A 82-119A 82-11A 82-12 82-12A 82-13 82-133 82-133A 82-133A 82-133B 82-133B 82-134 82-134A 82-134A 82-135 82-135A 82-135A 82 11 82 12 82 12 82 13 82-133 82-10 8210 82-101 82-102 82-135 82-134 792341 S830010 820010 820010

S830011 820011

S830011 820011 820012 820012 820013 566002 SUFK SUFK RAMB SUFK SUFK RAMB SUFK SUFK RAMB RAMB RAMB RAMB SUFK SUFK RAMB SUFK RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK RAMB SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 82/03/19 82/03/02 82/03/24 82/01/07 82/03/24 82/03/06 82/03/02 82/03/10 82/03/14 82/03/20 82/02/10 82/03/14 82/03/16 82/02/00 82/03/16 82/02/00 82/03/18 82/01/08 82/03/18 82/01/11 82/12/08 82/01/11 82/01/16 82/03/19 82/03/19 82/03/02 82/03/24 82/03/24 82/03/24 82/03/24 82/03/02 82/03/02 82/03/02 82/03/14 82/03/20 82/03/20 82/03/20 82/03/14 82/03/14 82/03/14 82/03/16 82/03/16 82/03/16 82/03/16 82/03/16 82/03/14 82/11/18 82/11/18 82/03/18 82/04/06 82/03/22 82/03/22 82/03/22 82/03/24 82/03/24 82/03/24 82/03/18 82/03/18 82/03/18 82/04/06 82/04/24 82/04/24 82/04/06 82/12/08 82/12/08 82/12/08 82/09/04 82/09/04 82/09/04 82/09/04 82/09/04 82/09/04 82/09/04 AUDIT DAM 341123 772862 465921 754548 465921 759282 772862 767315 772866 390800 774676 772866 427217 774699 427217 774667 772867 539529 772867 476329 772875 476329 476325 ORIG. SIRE 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 403689 403689 762553 762553 403689 403689 403689 403689 403689 403689 762553 762553 762553 403689 403689 403689 403689 7625S³ 762553 762553 403689 403689 403689 403689 403689 403689 403689 AUDIT SIRE 403689 762553 403689 762553 403689 738461 762553 764299 762553 403689 762553 762553 403689 739670 403689 739670 762553 403689 762553 403689 762553 403689 403689 ORIG. DAM 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 442953 442953 772867 772867 442950 442950 442950 442953 442953 442953 772867 772867 772867 476329 403680 403680 476329 772875 772875 772875 S21115 521115 S21115 S21115 521115 521374 521374

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE 820014 821400 821400 82-152 82-155 82-153 82-14A 82-150 82 14 82-140 82-139 8213900 82-139 82-139A 82-139A 8213900 82-14 82-140 82-140A 82-140A 82-14A 82-150 82-150A 82-150A 82-152 82-152A 82-152A 82-153 92-153A 82-153A 82-155 82-155A 82-155A 82-156 566164 82-156 82-156A 82-156A 566164 82-157 82-157 82-157A 82-157A 566166 82-158 82-158 82-158A 82-158A 566166 82-159 566159 82-159 82-159A 82-159A 566159 82-159B 82-159B 566159 566157 82-173 82-173 d82-173A 82-173A 566157 2905185A 82-175 82-175A 82-175A 2905185A 82-176 82-176A 82-176A 82-177 566167 82-177 82-177A 82-177A 566167 566218 82-179 82-179 82-179A 82-179A 566218 82-180 82-180 82-182 82-182 82-182A 82-182A 82-183 82-184 82-184A 82-184A 82-185 82-185A 82-185A 82-187 82-187A 82-187A 82-188 82-188A 82-188A 8218900 82-189 82-189 82-189A 82-189A 8218900 82-191 566025 82-191 82-191A 82-191A 566025 82-191B 82-191B 566025 82-183 82-184 82-185 82-176 82-175 82-187 82-188 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 762553 403689 403689 403689 82/09/08 82/09/08 82/03/19 82/09/08 82/09/08 82/03/19 82/03/19 82/09/13 82/09/13 82/09/13 82/09/13 82/09/13 82/09/14 82/09/14 82/09/17 82/09/17 82/09/18 82/09/18 82/09/17 82/09/17 82/09/17 82/09/17 82/09/17 82/10/06 SUFK SUFK SUFK 82/10/10 82/10/10 82/10/13 82/10/13 82/10/13 82/10/13 82/10/13 82/10/14 82/10/14 82/10/14 82/10/14 82/10/14 82/10/1S 82/10/15 82/10/18 82/10/18 82/10/19 82/10/19 82/10/21 82/10/21 82/10/27 82/10/27 82/10/27 403689 403689 82/01/16 403689 403689 762553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 82/10/06 82/10/10 82/10/10 ORIG. DAM AUDIT DAM 772893 476325 658570 341122 341122 AUDIT SIRE 539528 539528 403689 539528 539528 772893 472137 298939 298939 298939 299711 299711 299712 299712 299713 299713 299714 299714 306825 306825 306825 306825 306825 658570 341122 341122 341123 341123 348710 348710 348710 368190 368190 384596 384596 384596 384611 384611 384613 384613 390793 390793 390798 390798 390800 390800 390800

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE 82-223 82-222 82-221B 82-221B 82-222 82-222A 82-222A 82-223 82-223A 82-223A S820224 82-224 82-224 82-224B 82-224B S820224 82-226 S820226 82-226 82-226B 82-226B S820226 82-227 S820227 82-227 82-227A 82-227A S820227 82-227B 82-227B S820227 S820228 82-228 82-228 82-228B 82-228B S820228 82-230 S820230 82-230 82-23ON 82-23ON S820230 82-231 S820231 82-231 82-231B 82-231B S820231 S820233 82-233 82-233 82-233A 82-233A S820233 82-234 S830234 82-234 82-234B 82-234B S820234 82-25 82-25A 82-27 82-27A 82-27B 82-28 82-28A d2-29 82-3 82-30 82-30A 82-32 82-32A 82-33 82-33A 82-33B 82-37 82-37A 82-38 82-38A 82-39 82-39A 82-4 82-40 82-40A 82-41 82-41A 82-42 82-25 82-25A 82-27 82-27A 82-27B 82-28 82-28A 82-29 82-3 82-30 82-30A 82-32 82 32 82 33 82 33 82-33B 82 37 82-37A 82-38 82-38A 82 39 82-39A 82-4 82-40 82-40A 82 41 82-41A 82-42 566162 566162 566156 566156 820033 820033 820033 566169 566169 814048 814048 288712 288712 566160 566163 SUFK SUFK SUFK SUFK SUFK RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK 403689 82/10/30 403689 82/10/30 403689 82/10/30 403689 82/12/13 403689 82/12/13 403689 82/12/13 403689 82/12/13 403689 82/12/15 403689 82/12/15 403689 82/11/13 403689 82/11/13 403689 82/11/13 403689 82/11/13 403689 82/11/13 403689 82/12/14 403689 82/12/14 403689 82/12/08 403689 82/12/08 403689 82/10/18 403689 82/10/18 403689 82/10/18 403689 82/10/18 762553 82/10/08 762553 82/10/08 762553 82/10/08 762553 82/10/08 762553 82/10/08 762553 82/10/24 762553 82/10/24 762553 82/10/24 762553 82/04/18 762553 82/11/18 762553 82/11/18 82/11/30 762553 82/11/30 82/02/14 82/11/30 82/11/30 82/11/30 82/11/30 82/11/30 762553 82/10/23 82/02/17 762553 82/10/23 403689 82/02/17 82/02/17 403689 82/02/19 82/02/19 82/02/19 403689 82/04/18 80/03/18 403689 82/02/19 82/02/19 403689 82/02/24 82/02/24 403689 82/02/24 403689 82/02/24 772871 820032 820037 820039 772872 820041 762553 762553 762553 762553 403689 762553 403689 AUDIT SIRE 448297 448297 448297 444124 444124 444124 444124 403676 403676 403679 403679 403679 403679 403679 403681 403681 403683 403683 403684 403684 503684 503684 772858 772858 772858 772858 772858 772859 772859 772859 772857 772872 772872 772861 403689 762553 762553 772861 403689 772869 323316 323316 403689 323319 738467 323319 323319 403689 323320 323320 ORIG. DAM AUDIT DAM 772861 772861 772861 772869 323319 772857 306827 772861 772861 323316 323319 749442 323320 323320

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE ORIG. DAM AUDIT DAM 288712A 820046 288712A 288712A 820043 820047 820048 772873 820034 820034 824800 824800 825500 825500 566160 566159 566159 566155 566155 82-42A 82-42A 82-43 82 43 82-43A 82-43A 82-44 82-44 82-44A 82-44A 82-45 82-45 82-45A 82-45A 82-46 82 46 82-46A 82-46A 82-46B 82-46B 82-47 82 47 82-47A 82-47A 82-48 82 48 82-48A 82-48A 82-5 8-25 82-55 82-55 82-55A 82-55A 82-56 82-56 82-56A 82-56A 82-6 82-6 d82-6A 82-6A 82-8 82-8 82-82 81-82 82-82A 82-82A 82-853 82-853 82-8A 82-BA 82-9 82-9 82-99 82-99 82-99A 82-99A d2-9A 82-9A 8234 82 34 566161 8234A 82 34 566161 83 1 83 1 830001 83 10 83 10 830010 83 10A 83 10A 830010 83 10B 83 10B 830010 83 11 83 11 830011 83 11A 83 11 830011 83 12 83 12 830012 830127 83 127 83 127 83 127A 83 127A 830127 83 128 830128 83 128 83 128A 83 128A 830128 83 129 83 129 83 129A 83 129A 830129 830012 83 12A 83 12A 830013 83 13 83 13 83 130 830130 83 130 83 130A 83 130A 830130 830131 83 131 83 131 792310 792310 573587 829900 829900 830129 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMS SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMS SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMS RAMS SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMS RAMS SUFK SUFK SUFK RAMS RAMS SUFK RAMS SUFK SUFK SUFK SUFK SUFK SUFK RAMS RAMS SUFK SUFK SUFK 82/02/24 82/02/24 82/02/24 82/02/24 82/02/24 82/10/24 82/10/24 82/11/18 82/11/18 82/11/18 82/11/18 82/11/18 82/11/23 82/11/23 82/04/18 82/03/19 82/03/19 82/03/19 82/03/19 82/03/02 82/03/02 82/03/14 82/10/10 82/10/10 82/04/09 82/03/14 82/03/14 82/03/16 82/03/16 82/03/14 82/11/03 82/11/03 83/05/08 83/04/06 83/04/06 83/04/06 83/02/21 83/02/21 83/02/21 83/03/18 83/03/18 83/03/16 83/03/16 83/03/16 83/03/16 83/02/21 83/03/19 83/03/16 83/03/16 83/03/16 82/02/24 82/11/18 82/03/03 82/03/08 80/03/10 81/10/00 82/04/09 82/02/14 82/11/03 83/05/08 83/04/06 83/02/21 83/02/21 83/02/21 83/03/18 83/03/16 83/03/16 83/03/19 83/03/16 83/03/16 403689 403689 403689 403689 403689 762553 762553 765223 765223 765223 765223 765223 765223 765223 765223 403689 403689 403689 403689 762553 762553 762553 737391 737391 572890A 762553 762553 403689 403689 762553 762553 762553 737391 737391 737391 737391 737391 737391 737391 403689A 403689A 403689A 403689A 403689A 403689A 737391 737391 403689A 403689A 403689A 403689 7625S³ 403689 403689 761519 762553 572,890A 403689 762553 786553 462670A 786553 786553 786553 403669 403689 403689 786553 403689 403689 323320 324800 324800 324800 324800 777129 777129 772860 772860 772860 772860 772860 772887 772887 772857 341123 341123 341123 341123 772862 772862 772866 772871 772871 573340A 772866 772866 427217 427217 772866 772865 772865 772871 772871 772871 772871 772871 772871 772871 810093 810093 810050 8100SO 810050 810050 772871 772871 810149 810149 810148 324800 772860 328263 328265 749464 749170 573,3401 313022 772865 772871 287289 772863 772863 772863 810093 810050 810050 774680 810149 810048

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE 83 131A 83 131A 830131 830133 83 133 83 132 83 134 830134 83 134 83 134A 83 134A 830134 83 135 830135 83 135 83 135A 83 135A 830135 83 136 830136 83 136 83 136A 83 136A 830136 83 136B 83 136B 830136 83 137 830137 83 137 83 137A 83 137A 830137 830138 83 138 83 138 83 138A 83 138A 830138 83 139 830139 83 139 83 139A 83 139A 830139 830013 83 13A 83 13A 830013 83 13B 83 13B 830014 83 14 83 14 830140 83 140 83 140 83 140A 83 140A 830140 83 141 830141 83 141 83 141A 83 141A 830141 83 142 830142 83 142 83 142A 83 142A 830142 830143 83 143 83 143 830143 83 143A 83 143 83 144 830144 83 144 83 144A 83 144A 830144 83 145 830145 83 145 83 145A 83 145A 830145 83 146 83014G 83 146 83 146A 83 146A 830146 83 147 830147 83 147 83 147A 83 147A 830147 83 148 830148 83 148 83 148A 83 148A 830148 83 149 830149 83 149 83 149A 83 149A 830149 830014 83 14A 83 14A 830015 83 15 83 15 83 150 830150 83 150 83 150A 83 150A 830150 83 151 830151 83 151 83 151A 83 151A 830151 83 152 8301S² 83 152 83 152A 83 152A 830152 830153 83 153 83 153 83 154 830154 83 154 83 154A 83 154A 830154 830155 83 155 83 155 840143 840143 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 83/03/16 83/03/27 83/03/27 83/03/27 83/03/27 83/03/27 83/03/24 83/03/24 83/03/24 83/03/21 83/03/21 83/03/16 83/03/16 83/03/16 83/03/16 83/03/19 83/03/19 83/03/19 83/03/16 83/03/16 83/03/11 83/03/11 83/03/11 83/03/11 83/02/11 83/02/11 83/02/11 83/02/11 83/02/11 83/02/11 83/02/OG 83/02/06 83/02/06 83/02/06 83/05/19 83/05/19 83/05/19 83/05/19 83/03/19 83/04/08 83/05/19 83/05/19 83/01/21 83/01/21 83/05/21 83/05/21 83/05/21 83/01/26 83/01/26 83/01/03 83/03/27 83/03/27 83/03/27 83/03/24 83/03/21 83/03/16 83/03/16 83/03/16 83/03/11 83/03/11 83/02/11 83/02/11 83/02/11 83/02/06 83/02/06 83/05/19 83/05/19 83/04/08 83/05/19 83/01/21 83/05/21 83/01/26 83/01/26 83/01/03 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 737391 737391 737391 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689 403689A 403689 403689 403689 403689 403689 737391 737391 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 462670A 403689 403689 403689 403689 403689 403689 ORIG. DAM 810148 810053 810053 810053 810051 810051 810032 810032 810032 810030 810030 810029 810029 810029 810029 772871 772871 772871 810025 810025 810024 810024 810024 810024 810022 810022 810022 810022 810021 810021 810020 810020 810020 810020 810019 810019 810017 810017 772871 772871 810016 810016 810012 810012 810011 810011 810009 810009 810009 810008 AUDIT DAM 810053 810053 810051 810032 810030 810029 810029 810025 810024 810024 810022 810022 810021 810020 810020 810019 810017 526024 810016 810012 810011 810009 810009 810008

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 83 155A 83 155A 830155 83 156 830156 83 156 83 156A 83 156A 830156 83 157 830157 83 157 83 157A 83 157A 830157 83 158 830158 83 158 83 158A 83 158A 830158 83 159 830159 83 159 83 159A 83 159A 830159 830015 83 15A 83 15A 830016 83 16 83 16 830160 83 160 83 160 830161 83 161 83 161 830162 83 162 83 162 83 163 830163 83 163 83 163A 83 163A 830163 83 164 830164 83 164 83 164A 83 164A 830164 83 165 830165 83 165 83 165A 83 165A 830165 83 166 830166 83 166 83 166A 83 166A 830166 83 167 830167 83 167 83 167A 83 167A 830167 83 168 830168 83 168 83 168A 83 1G8A 830168 830169 83 169 83 169 83 169A 83 169A 830169 830017 83 17 83 17 830170 83 170 83 170 830170 83 170A 83 170 830172 83 172 83 172 830173 83 173 83 173 83 173A 83 173A 830173 83 174 830174 83 174 83 174A 83 174A 830174 83 175 830175 83 175 83 175A 83 175A 830175 83 176 830176 83 176 83 176A 83 176A 830176 83 177 830177 83 177 83 177A 83 177A 830177 83 178 830178 83 178 83 178A 83 178A 830178 83 178B 83 178B 830178 83 179 830179 83 179 83 179A 83 179A 830179 830017 83 17A 83 17A 830018 83 18 83 18 830180 83 180 83 180 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB SUFK 83/01/03 83/01/05 83/01/05 83/01/05 83/01/05 83/01/04 83/01/04 83/01/07 83/01/07 83/04/08 83/03/29 83/01/07 83/03/08 83/03/08 83/03/08 83/03/08 83/01/08 83/01/08 83/03/19 83/03/19 83/02/06 83/02/06 83/03/19 83/01/05 83/01/05 83/01/04 83/01/07 83/03/29 83/01/07 83/03/08 83/03/08 83/01/08 83/01/08 83/03/19 83/02/06 83/03/19 83/03/19 83/03/22 83/03/22 83/03/22 83/03/22 83/03/29 83/03/22 83/03/22 83/01/26 83/01/26 83/01/26 83/01/31 83/01/31 83/01/30 83/01/30 83/02/10 83/02/10 83/02/10 83/02/10 83/02/13 83/02/13 83/02/13 83/02/19 83/02/19 83/03/29 83/02/13 83/03/09 83/03/22 83/03/22 83/03/29 83/03/22 83/01/26 83/01/26 83/01/31 83/01/30 83/02/10 83/02/10 83/02/13 83/02/19 83/02/13 ORIG. SIRE 403689 403689 403689 403689 403689 403689 403689 403689 403689 737391 737391 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 737391 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 737391 737391 403689 AUDIT SIRE 403689 403689 403689 403689 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 786553 ORIG. DAM 810008 810007 810007 810007 810007 810006 810006 810005 810005 772871 772871 810005 810070 810070 810069 810069 810069 810069 810068 810068 810067 810067 810065 810065 810064 810064 810064 811064 772871 810063 810063 810061 810060 810060 810059 810059 810045 810045 810045 810045 810045 81004S 810044 810044 810044 810042 810042 772871 772871 810041 AUDIT DAM 810007 810007 810006 810005 772893 810005 810070 810070 810069 810069 810068 810067 810065 810064 810064 772893 810063 810061 810060 810OS⁹ 810045 810045 810045 810044 810042 772856

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 830180 83 180A 83 180 83 181 830181 83 181 83 181A 83 181A 830181 83 181A 83 181A 830181 830182 83 182 83 182 83 183 830183 83 183 83 183A 83 183A 830183 83 184 830184 83 184 83 184A 83 184A 830184 83 185 83018S 83 185 83 185A 83 185A 830185 830186 83 186 83 186 831086 83 186A 83 186 830187 83 187 83 187 830187 83 187A 83 187 830188 83 188 83 188 830188 83 188A 83 188 830189 83 189 83 189 830198 83 189A 83 189 830018 83 18A 83 18A 830019 83 19 83 19 830190 83 190 83 190 830191 83 191 83 191 830192 83 192 83 192 830193 83 193 83 193 830194 83 194 83 194 830194 83 194A 83 194 830195 83 195 83 195 830196 83 196 83 196 830197 83 197 83 197 830198 83 198 83 198 83 199 830199 83 199 83 199A 83 199A 830199 830001 83 1A 83 IA 830002 83 2 83 2 830020 83 20 83 20 830201 83 201 83 201 830202 83 202 83 202 830203 83 203 83 203 830205 83 205 83 205 83 207 830207 83 207 83 207A 83 207A 830207 830020 83 20A 83 20A 830021 83 21 83 21 830022 83 22 83 22 830023 83 23 83 23 830024 83 24 83 24 830024 83 24A 83 24A 830026 83 26 83 26 830026 83 26A 83 26A 830186 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK RAMB PAME RAMB SUFK SUFK SUFK SUFK SUFK 83/03/09 83/03/09 83/03/09 83/03/09 83/03/11 83/03/14 83/03/14 83/03/18 83/03/18 83/03/18 83/03/18 83/03/22 83/03/22 83/03/22 83/03/22 83/03/26 83/03/26 83/03/28 83/03/28 83/02/13 83/04/10 83/03/30 83/03/30 83/04/03 83/04/08 83/04/11 83/04/11 83/04/16 83/04/16 83/01/06 83/01/11 83/01/16 83/01/16 83/05/08 83/05/08 83/02/19 83/01/20 83/01/23 83/02/03 83/01/21 83/01/30 83/01/30 83/02/19 83/02/19 83/02/19 83/03/23 83/04/01 83/04/01 83/03/03 83/03/03 83/03/09 83/03/11 83/03/14 83/03/18 83/03/18 83/03/22 83/03/22 83/03/26 83/01/11 83/04/10 83/04/03 83/04/11 83/04/16 83/01/11 83/05/08 83/02/19 83/01/20 83/01/23 83/02/03 83/01/21 83/01/30 83/02/19 83/02/19 83/03/23 83/04/01 83/03/03 ORIG. SIRE 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 737391 737391 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 AUDIT SIRE 403689 403689 403689 403689 403689 403689 403689 403689 403689 462670A 403689 403689 403689 403689 786553 786553 403689 403689 403689 403689 403689 786553 786553 462670A 462670A 462670A ORIG. DAM 810041 810039 810039 810039 810039 810038 810038 810037 810037 810036 810036 810035 810035 810035 810035 810034 810034 810033 810033 772871 772871 810089 810089 810085 810084 810083 810083 810082 810082 810075 810074 810073 810073 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 AUDIT DAM 810041 810039 810038 810037 810036 810035 810035 810034 810074 539529 810085 810083 810082 810074 772871 772867 810072 810071 810057 810056 8100S⁴ 772867 772867 384606 465921 323319

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

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

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 830074 830075 830075 814006 814006 830077 830077 830007 830008 830008 830009 830009 83 74 83 74A 83 75 83 75 83 75 83 75A 83 76 83 76 83 76A 83 77 83 77 83 77 83 77A 83 7A 83 7A 83 8 83 8 83 8A 83 8A 83 9 83 9 83 9A 83 9A 805186 83-089 83-089 R830001 830001 83-1 83-1 S830001 83 1 83-1 R830010 830010 83 10 83-10 R830010 83-10B 83-10B R830011 83-11 83-11 R830011 83-11A 83-11A R830011 83-11B 83-11B 83-127 S830127 83-127 83-127A 83-127A S830127 83-128 S830128 83-128 83-128A 83-128A S830128 83-129 S830129 83-129 83-129A 83-129A S830129 83-13 R830013 83-13 83-130 S830130 83-130 83-130B 83-130B S830130 83-131 S830131 83-131 83-131A 83-131A S830131 83-131B 83-131B S830131 83-132 83 132 83-132B 83-132B S830132 83-134 S830134 83-134 83-134B 83-134B S830134 83-135 S830135 83-135 83-135B 83-135B S830135 83-136 S830136 83-136 83-136B 83-136B S830136 S830137 83-137 83-137 83-137A 83-137A S830137 83-137B 83-137B S830137 83-138 S830138 83-138 83-138B 83-138B S830138 83-139 S830139 83-139 83-139A 83-139A S830139 83-139B 83-139B S830139 R830013 83-13A 83-13A R830013 83-13B 83-13B

S830132 830132

83/02/19 83/03/04 83/03/04 84/01/10 84/01/10 83/02/13 83/02/13 83/02/19 83/02/19 83/01/28 83/03/13 83/02/19 83/03/30 RAMB RAMB RAMB SUFK RAMB RAMB RAMB RAMB SUFK RAMB RAME RAMB RAMB RAMB SUFK RAMB RAMB SUFK RAMB RAMB RAMB RAMB PAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK RAMB RAMB RAMB RAMB PAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB 83/02/19 83/03/04 83/03/04 83/02/13 83/02/13 83/02/13 83/02/13 83/03/16 83/03/19 83/03/19 83/03/19 83/03/19 83/01/01 83/05/08 83/03/13 83/02/19 83/02/19 83/02/21 83/02/19 83/02/21 83/03/18 83/03/18 83/03/16 83/03/16 83/03/16 83/03/16 83/03/19 83/03/16 83/03/16 83/03/16 83/03/16 83/03/16 83/03/30 83/03/30 83/02/27 83/02/27 83/03/27 83/03/27 83/03/24 83/03/24 83/03/21 83/03/21 83/03/21 83/03/16 83/03/16 83/03/16 83/03/16 83/03/16 83/03/19 83/03/19 AUDIT DAM 810015 810018 810018 777133 777133 810006 810006 772866 772866 778115 476329 772866 810047 AUDIT SIRE 786553 786553 786553 786553 786553 786553 786553 786553 786553 787883 462670A 786553 403689 ORIG. SIRE 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 462670A 462670A 786553 786553 786553 786553 786553 403689 403689 403689 403689 403689 403G⁸⁹ 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786553 786553 ORIG. DAM 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 476329 476329 772866 772866 772863 772863 772863 810093 810093 810050 810050 810050 810050 774680 810149 810149 810048 810048 810048 810047 810047 810053 810053 810051 810051 810032 810032 810030 810030 810030 810029 810029 810029 810029 810029 774680 774680

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB R830014 830014 83 14 83-14 83-140 S830140 83-140 83-140A 83-140A S830140 83-140B 83-140B S830140 83-141 S830141 83-141 83-141B 83-141B S830141 S830142 83-142 83-142 83-142A 83-142A S830142 83-143 S830143 83-143 83-143B 83-143B S830143 83-144 S830144 83-144 83-144A 83-144A S830144 S830146 83-146 83-146 83-146A 83-146A S830146 83-147 S830147 83-147 83-147A 83-147A S830147 83-148 S830148 83-148 83-148A 83-148A S830148 R830014 83-14A 83-14A R830014 83-14B 83-14B R830015 830015 83 15 83-15 83-151 S830151 83-151 83-151A 83-151A S830151 83-153 S830153 83-153 83-153A 83-153A S830153 83-lS⁴ S830154 83-154 S830155 83-15S 83-155 83-155A 83-15SA S830155 83-156 S830156 83-156 83-156A 83-156A S830156 83-159 S830159 83-159 83-159A 83-159A S830159 R830015 83-15A 83-15A R830015 83-15B 83-15B R830016 830016 83 16 83-16 83-160 S830160 83-160 83-160A 83-160A S830140 83-161 S830161 83-161 83-161A 83-161A S830161 83-161B 83-161B S830161 83-162 S830162 83-162 83-162A 83-162A S830162 83-165 S830165 83-165 83-165B 83-165B S83016S 83-166 S830166 83-166 83-166B 83-166B S830166 S830167 83-167 83-167 83-167A 83-167A S830167 83-167B 83-167B S830167 83-168B 83-168B S830168 RAMB RAMS RAMB RAMS RAMB RAMS RAMS RAMS RAMS RAMS RAMS RAMS RAMS RAMB RAMB RAMB RAMS RAMB RAMS RAMS RAMS RAMS RAMS RAMS RAMB RAMS RAMS RAMS RLAMB RAMS RAMS RAMB RAMB RAMS RAMS SUFK RAMS RAMB RAMS RAMS RAMS RAMS RAMS RAMS RLAMB RAMS RAMS RAMS RAMS RAMS RAMB 83/03/19 83/03/19 83/03/16 83/03/16 83/03/16 83/03/11 83/03/11 83/03/11 83/03/11 83/02/11 83/02/11 83/02/11 83/02/11 83/02/06 83/02/06 83/02/06 83/02/06 83/05/19 83/05/19 83/03/19 83/03/19 83/04/30 83/04/30 83/01/21 83/01/21 83/01/26 83/01/26 83/01/26 83/01/03 83/01/03 83/01/05 83/01/05 83/01/07 83/01/07 83/04/30 83/04/30 83/03/29 83/04/08 83/01/07 83/01/07 83/03/08 83/03/08 83/03/08 83/03/08 83/03/08 83/03/19 83/03/19 83/02/06 83/02/06 83/03/19 83/03/19 83/03/19 83/03/22 ORIG. SIRE 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786553 786553 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786553 786553 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 788482 AUDIT SIRE 786553 786553 462670A 810005 AUDIT DAM 774680 774703 526024 ORIG. DAM 774680 810025 810025 810025 810024 810024 810024 810024 810022 810022 810022 810022 810020 810020 810020 810020 810019 810019 774680 774680 774703 810012 810012 810009 810009 810009 810008 810008 810007 810007 810005 810005 774703 774703 772893 810005 810070 810070 810070 810070 810070 810068 810068 810067 810067 810065 810065 810065 774741

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE

S830182 830182

83-169 S830169 83-169 83-169B 83-169B S830169 R830016 83-16A 83-16A R830016 83-16B 83-16B R830017 83-17 83-17 83-171 S830171 830171 83 171 83-171B 83-171B S830171 83-172 S830172 83-172 83-172A 83-172A S830172 83-173 S830173 83-173 83-173B 83-173B S830173 93-174 S830174 83-174 83-174B 83-174B S830174 S830178 83-178 83-178 83-178B 83-178B S830178 R830017 83-17A 83-17A 83-17N R830017 83-17N 83-17NA 83-17NA R830017 830018 83-18 83-18 S830181 83-181 83-181 83-181A 83-181A S830181 83-181B 83-181B S830181 d83-182 83 182 83-182A 83-182A S830182 83-184 S830184 83-184 83-184A 83-184A S830184 S830186 83-186 83-186 83-186A 83-186A S830186 83-187 S830187 83-187 83-187A 83-187A S830187 83-188 S830188 83-188 83-188A 83-188A S830188 83-18A 83-18A 83 190 83-190 83-190A 83-190A S830190 S830191 830191 83 191 83-191 83-193 830193 S83093 83 193 83-193A 83-193A S83093 83-194 S830194 83-194 83-194A 83-194A S830194 83 195 83-195 83-195A 83-195A S830195 83 197 83-197 83-199 83 199 83-199A 83-199A S830199 S830001 83-1A S830001 83-IB S830002 830002 83-2 R830020 807931 83-20 S830201 83-201 83-1A 83-1B 83 2 83-20 83-201 830018 S830190 830190 S830197 830197 S830199 830199

S830195 830195

RAMB RAMB PAMB RAMB RAMB RAMB SUFK RAMB RAME RAMB RAME RAMB RAMB RAMB RAMB RAMB RAMB RAME RAMB RAMB RAMB RAMB RAMB RAMB SUFK RAME RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK RAMB RAMB SUFK RAMB SUFK RAMB RAMB RAMB RAMB SUFK RAMB RAMB SUFK RAME SUFK PAMB RAMB RAMB RAMB SUFK RAMB RAMB 83/03/22 83/03/22 83/03/29 83/03/29 83/03/29 83/01/26 83/01/26 83/01/26 83/01/26 83/01/26 83/01/26 83/01/31 83/01/31 83/02/13 83/02/13 83/03/29 83/03/29 83/03/29 83/02/13 83/03/11 83/03/11 83/03/11 83/03/11 83/03/11 83/03/18 83/03/18 83/03/22 83/03/22 83/03/22 83/03/22 83/03/26 83/03/26 83/02/13 83/03/30 83/03/30 83/03/30 83/04/08 83/04/08 83/01/11 83/01/11 83/04/16 83/04/16 83/01/06 83/01/16 83/01/16 83/03/13 83/03/13 83/03/16 83/02/19 83/01/20 83/01/26 83/03/11 83/03/30 83/03/30 83/04/08 83/04/16 83/01/06 83/01/16 83/03/16 83/03/19 403689 403689 786553 786553 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786553 786553 786553 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 462670A 462670A 462670A 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 462670A 787207 ORIG. DAM 810064 810064 772893 772893 772893 810061 810061 810061 810061 810060 810060 810059 810059 810044 810044 772893 772893 772893 772856 810039 810039 810039 810039 810039 810037 810037 810035 81003S 810035 810035 810034 810034 772856 810089 810089 810089 810084 810084 810083 810083 810082 810082 810075 810073 810073 476329 476329 476329 772867 810072 AUDIT DAM 810061 810039 810089 810089 810084 810082 810075 810073 476329 782702

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE 83-201A 83-201A S830201 83-201B 83-201B S830201 83-202 S830202 83-202 83-202A 83-202A S830202 83-203 S830203 83-203 83-203A 83-203A S830203 S830205 83-205 83-205 83-205A 83-205A S830205 83-207 S830207 83-207 83-207A 83-207A S830207 R830020 83-20A 83-20A R830021 83-21 83-21 R830021 83-21A 83-21A S830024 805498 83-24 83-24 S830024 830024 83 24 83-24A S830024 83-24B 83-24B S830026 830026 83 26 83-26 S830026 83-26A 83-26A S830027 83 27 83-27 S830027 83 27 83-27A S830002 83-2A 83-2A R830003 830003 83 3 83-3 S830032 830032 83 32 83-32 S830032 83-32A 83-32A S830033 830033 83 33 83-33 S830033 830033 83 33 83-33A S830003 83-3A 83-3A S830004 83-4 83-4 S830042 830042 83 42 83-42 S830042 83-42A 63-42A S830043 830043 83 43 83-43 S830043 830043 83 43 83-43A S830043 83-43B 83-43B S830044 830044 83 44 83-44 S830044 83-44A 83-44A S830044 83-44B 83-44B R830046 83-46 83-46 S830046 83-46A 83-46A R830047 83-47 83-47 S830047 83-47A 83-47A S830004 83-4A 83-4A R830050 83-50 83-50 S830050 83-SOA 83-50A S830050 83-SOB 83-50B S830051 83-51 83-51 S830052A 83-52A 83-52A R830056 83-56 83-56 R830056 83-56A 83-56A R830056 83-56B 83-56B R830057 830057 83 57 83-57 RAMB RAMS RAMB RAMB RAMS RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB R-AMB RAMB RAMB RAMB RAMB SUFK RAMB RAMB SUFK RAMB RAMB RAMB RAMB SUFK RAMB RAMB RAMB RAMB RAMB RAMB SUFK RAMB RAMB RAMS RAMB RAMB RAMB RAMB RAMB RAMB RAMB R-AMB RAMB RAMB RAMB RAMB RAMS RAMS RAMS 83/01/20 83/01/20 83/01/23 83/01/23 83/02/03 83/02/03 83/01/21 83/01/21 83/01/30 83/01/30 83/02/19 83/02/19 83/02/19 83/04/01 83/04/01 83/04/01 83/03/03 83/03/03 83/03/08 83/03/08 83/03/16 83/03/18 83/03/18 83/03/18 83/03/18 83/03/18 83/03/18 83/03/20 83/05/01 83/05/01 83/05/01 83/05/01 83/05/01 83/04/26 83/04/26 83/04/26 83/03/03 83/03/03 83/02/16 83/02/16 83/03/18 83/02/16 83/02/16 83/02/16 83/05/01 83/05/01 83/03/21 83/03/21 83/03/21 83/03/21 83/01/06 83/10/21 83/11/30 83/11/16 83/11/16 83/03/19 83/11/17 83/11/17 83/03/18 83/10/18 83/10/18 83/05/01 83/11/12 83/03/21 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786553 786553 786553 462670A 462670A 462670A 462670A 737391 462670A 4626701A 462670A 786553 462670A 462670A 462670A 462670A 786553 786553 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 786553 786553 786553 786553 786553 786553 786S⁵³ 78G553 462670A 693009 786553 786553 786553 462670A 788482 786553 786553 786553 786553 462670A 786553 786553 462670A 786553 786553 462670A 786553 786553 ORIG. DAM 810072 810072 810071 810071 810057 810057 810056 810056 810054 810054 772867 772867 772867 465921 465921 465921 323319 772871 323320 323320 476329 772857 306827 306827 306827 306827 772857 472165 368185 368185 368185 368185 368185 368192 368192 368192 810001 810001 810002 810002 772857 810017 810017 810017 388170 733817 810023 810023 810023 521115 AUDIT DAM 793806 772872 769218 772861 772861 476325 772873 772873 306827 772887 772887 368185 777137 810023

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE ORIG. DAM 83-57A 83-59 83-59A 83-59B 83-6 83-63 83-63A 83-65 83-65A 83-65A 83-65B 83-66 83-68 83-68A 83-69 83-69A 83-6A 83-6B 83-7 83-70 83-70A 83-73 83-73A 83-74 83-74A 83-7A 83-7B 83-8 83-81 83-81A 83-81B 83-8A 83-BB 83-9 83-9A 83-9B 86 65A 87-3 87-3A 91B 94A 94B 95A A447 G-12 G-12A G-13 G-13A 83-57A 83 59 83 59 83-59B 83-6 83-63 83-63A 83-65 83-65A 83-65A 83-65B 83 66 83 68 83-68A 83-69 83-69A 83-6A 83-6B 83-7 83-70 83-70A 83-73 83-73A 83-74 83-74A 83-7A 83-7B 83-8 83 51 83 81 83 81 83-8A 83-SB B-39 83-9A 83-9B 86 65A 87-3 87-3A 94A 94B A447 G-12 G-12A G-13 G-13A R830057 R830059 830059 R830059 830059 R830059 R830006 807917 R830063 R830063 R830065 R830065 R830065 R830065 R80066 830066 R830068 830OG⁸ R830068 R830069 R830069 R830006 R830006 R830007 R830070 R830070 R830073 R830073 R830074 R830074+ R830007 R830007 R830008 807919 830051 830051 830051 R830008 R830008 R830009 772887 R830009 R830009 830065 516416 516416 481369 481372 481372 481372 481373 481373 805174 202140 202140 202141 202141 503339 RAMB RAMB RAMB SUFK RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK RAMB RAMB RAMB RAMB RAME RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB XPAM XRAM XRAM XRAM 83/03/16 83/01/30 83/10/21 83/02/16 83/03/21 83/03/21 83/01/30 83/01/30 83/01/30 83/03/16 83/02/19 83/02/19 83/02/20 83/02/20 83/02/20 83/02/20 83/02/16 83/03/21 83/03/21 83/01/15 83/01/15 83/03/16 83/03/16 83/03/16 83/01/15 83/01/15 83/02/11 83/02/11 83/02/19 83/02/19 83/03/16 83/03/16 83/02/19 83/03/18 83/02/26 83/02/26 83/02/26 83/02/26 83/02/26 83/02/26 83/02/19 83/02/19 83/02/19 83/02/19 83/02/19 83/02/20 83/01/13 83/01/13 81/12/18 81/12/04 81/12/08 81/12/04 81/12/04 81/12/04 82/12/11 83/01/05 83/01/05 83/01/05 83/01/05 81/12/00 83/03/04 81/12/00 81/12/00 83/01/13 80/03/05 462670A 46270A 46270A 46270A 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 7865S³ 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 7623413 7623413 7623413 786553 786553 786553 786553 786553 737391 398936A 398936A 403689A 403689A 403689A 403689A 403689A 403689A 693009 762341 762341 762341 762341 786553 462670A 787204 786553 786553 787203 786553 786553 786553 738469 398,936A 403,G89A 403,689A 403,689A 478,767A 52111S 521374 521374 521374 772862 810008 810008 810009 810009 810009 810009 810010 810011 810011 810025 810025 772862 772862 772862 810025 810025 810013 810013 810015 810015 772862 772862 772866 810035 810035 810035 772866 772866 772866 772866 772866 772871 445421A 445421A 403677A 403680A 403680A 403680A 403368 403368 733817 803280 803280 803286 803286 AUDIT DAM 810003 521374 767311 810010 810011 782672 810017 810017 810017 749443 445,421A 403,677A 403,680A 403,368A 415,244A

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE G-14 G-140 G-140A G-14A G-14B G-15 G-150 G-150A G-15A G-16 G-16A G-17 G-17A G-18 G-19 G-19A G-19B X-2481 G-14 G-140 G-140A G-14A G-14B G-15 G-150 G-150A G-15A G-16 G-16A G-17 G-17A G-18 G-19 G-19A G-19B X-2481 202142 202152 202IS² 202142 202142 202144 202162 202162 202144 202146 202146 202147 202147 202149 202152 202152 202152 805168 XRAM XRAM XRAM XRAM XRAM XRAM XRAM XRAM XRAM XRAM XRAM XRAM XRAM XRAM XRAM XRAM XPAM RAME 83/01/OS 83/01/06 83/01/06 83/01/05 83/01/05 83/01/05 83/01/06 83/01/06 83/01/05 83/01/OS 83/01/OS 83/01/05 83/01/OS 83/01/OS 83/01/05 83/01/05 83/01/05 82/11/02 82/11/00 762341 762341 762341 762341 762341 762341 762341 762341 762341 762341 762341 762341 762341 762341 762341 762341 762341 737391

TOTAL NUMBER OF SHEEP IN DATABASE FOR RCR4: 1468

.

.

786114 AUDIT SIRE 803288 803318 803318 803288 803288 803291 803320 803320 803291 803293 803293 803296 803296 803298 803303 803303 803303 772871 ORIG. DAM AUDIT DAM 777561 APPENDIX C--Petitioners' Corrected RCR #6 Bill of Sale BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR4

AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 85/12/01 83/02/14 85/02/02 97794 97808 839634 2077 839634 2077A 802229 278A 802229 DRB 340 97783A DRB 353 97793A DRB 354 97793A DRB 359 97798A 97798A 359A 97798A 359B 97798A 359C DRB 360 97799A 97799A 360A 97799A 360B 360C 97799A DRB 361 97800A 97800A 361A 97800A 361B 97801A 362A 97801A DRB 363 97802A DRB 364 97803A 364A 97803A DRB 366 97804A 97804A 366A 366B 97804A DRB 367 97805A 367A 97805A DRB 368 97806A 97806A 97806A 368A DRB 369 97807A 97807A 369A 369B 97807A DRB 371 497908 97808A 371A 371B 97808A DRB 372 97809A 372B 97809A DRB 373 97810A 97810A 373A 97810A 373B 375A 97812A DRB 376 97813A 376B 97813A DRB 378 97815A 97815A 378A 97818A 381A 383A 97820A DRB 385 97822A RAMS RAMB RAMS RAMS HAMP RAMP HAMP RAMS RAMP RAME RAMB RAMS RAMS HAMP RAMS RAMB RAMS RAMS HAMP RAMS RAMS RAMS RAME RAMS HAMP RAMS HAMP RAMS RAMS HAMP HAMP RAMS RAMS HAMP RAMS RAMS HAMP RAMS RAMS RAMS HAMP RAMS RAMS SUFK HAMP RAMB RAMS RAMS RAMP RAMB RAMB HAMP PAMB RAMS RAMS RAMS HMP RAMS RAMS HAMP RAMS RAMS RAMB RAMS HAMP 85/01/01 85/01/01 85/02/14 85/02/14 84/10/06 84/12/20 84/12/20 85/01/15 85/01/15 84/01/15 84/01/15 85/01/20 85/01/20 85/01/20 85/01/20 85/01/25 85/01/25 85/01/25 85/01/30 85/01/30 85/01/03 85/01/10 83/01/10 85/01/05 82/01/05 85/01/05 85/01/03 85/01/03 85/01/11 85/01/11 85/01/11 85/01/19 85/01/19 85/01/19 85/02/20 85/01/11 85/01/11 85/01/01 85/01/01 85/01/22 85/01/22 85/01/22 85/02/05 85/02/10 84/02/07 85/02/20 85/02/20 85/02/11 85/02/05 85/02/09 ORIG. SIRE 786553 786553 737391 737391 495112 495112 495112 403689A 403689A 737391 737391 403689A 403689A 403689A 403689A 307047 307047 307047 737391 737391 737391 737391 737391 403689A 403689A 403689A 737391 737391 403689A 403689A 403689A 737391 737391 737391 403689A 403689A 403689A 737391 403689A 498711A 498711A 498711A 737391 737391 737391 737391 737391 737391 737391 737391 ORIG. TAG 2077 2077A 278A 340A 353A 359A 359B 359C 36OA 360B 360C 361A 361B 362A 364A 366A 366B 367A 36B 368A 369A 369B 371A 371B 372A 372B 373A 373B 375A 376B 378A 381A 383A AUDIT SIRE 786553 739670 495112 ORIG. DAM 802215 802215 772871 772871 58553A 58566A 58566A 390798A 390798A 772871 772871 481388A 481388A 481388A 481388A 334452 334452 334452 772891 772891 772871 772891 772871 390793A 390793A 390793A 772871 772871 403681A 403681A 403681A 772871 772891 772871 481390A 481390A 481390A 772871 368190A N207045F N207045F N207045F 772391 772871 772871 772871 772871 772871 772871 772871 AUDIT DAM 802215 757120 68816a

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE ORIG. DAM AUDIT DAM 399A 402A 402B 403A 405A 405B 405B 409A 409B 409B 410A 410B 410C 411A 411B 412A 412B 413A 415A 415B 416A 417A 418A 419A 420A 421A 421B DRB 388 97824A DRB 399 97833A 399A 97833A DRB 400 97834A DRB 402 97835A 97835A 402A 402B 97835A DRB 403 97836A 403A 97836A DRB 404 97837A 499328 DRB 405 97838A 499328 405A 499328 405B 97838A 405B 499332 DRB 409 97839A 499332 409A 499332 409B 409B 97839A DRB 410 499333 97840A 97840A 410A 97840A 410B 410C 499333 DRB 411 97841A 97841A 411A 411B 97841A DRB 412 97842A 97842A 412A 412B 97842A DRB 413 97843A 413A 97843A DRB 414 97844A 499346 499346 415A 415B 499346 DRB 416 97846A 97846A 416A DRB 417 97847A 97847A 417A 499348 418A 499348 DRB 419 97849A 419A 97849A DRB 420 97850A 420A 97850A DRB 421 97851A 97851A 421A 97851A 421B RAMB HAMP RAMB HAMP RAMB RAMB HAMP RAMB RAMP RAMB RAMB RAMB HAMP RAMB RAMB HAMP SUFK RAMB HAMP SUFK SUFK RAMB SUFK RAMB HAMP SUFK SUFK RAMB SUFK HAMP RAMB RAMB RAMB SUFK RAMB HAMP RAMB RAMB RAMB HAMP RAMB RAMB RAMB HAMP RAMB RAMB HAMP SUFK SUFK SUFK RAMB HAMP RAMB RAMB HAMP RAMB SUFK SUFK RAMB HAMP RAMB RAMB HAMP RAMB RAMB HAMP RAMB RAMB 85/02/10 85/02/23 85/02/23 85/02/24 85/03/01 85/03/01 85/03/01 85/03/02 85/03/02 85/03/03 85/02/10 85/03/06 85/02/10 85/02/10 85/03/06 85/02/13 85/03/06 85/02/13 85/02/13 85/03/06 85/02/13 85/03/07 85/03/07 85/03/07 85/02/13 85/03/08 85/03/08 85/03/08 85/03/09 85/03/09 85/03/09 85/03/10 85/03/10 85/03/11 85/02/16 85/02/16 85/02/16 85/03/12 85/03/12 85/03/13 85/03/13 85/02/18 85/02/18 85/03/14 85/03/14 85/03/1S 85/03/15 85/03/16 85/03/16 85/03/16 498711A 737391 737391 462670A 462670A 462670A 462670A 462670A 462670A 737391 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 426670A 426670A 426670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 83/02/10 83/02/13 83/02/13 83/02/13 83/02/16 83/02/18 N401599F 772871 772871 328263A 328265A 328265A 328265A 328265A 328265A 772871 328260A 328260A 328260A 328260A 328260A 299712A 299712A 299712A 299712A 299712A 323315A 323315A 323315A 323315A 323315A 323315A 323315A 323315A 324800A 324800A 324800A 324800A 324800A 324800A 328270A 328270A 328270A 328270A 328270A 340661A 340661A 323320A 323320A 299714A 299714A 299714A 299714A 323319A 323319A 323319A 462,670A 462,670A 462,670A 462,670A 462,670A 462,670A 328,260A 299,712A 323,315A 323,315A 328,270A 323,320A

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE ORIG. DAM AUDIT DAM 524059 549953 97796 499350

DRB 422 97852A

499350 422A 422A 499350 422B 422B 97852A 422B 422B 97852A 422C 422C 618(75) 618 75 DRB 356 97797A 6357 DRB 357 97797A 63570 DRB 398 97832A 6398 DRB 398 97832A 63980 831214 83944 83944 840010 84 10 84 10 840010 84 10A 84 10A 840010 84 10B 84 10B 840012 84 12 84 12 840012 84 12A 84 12A 840012 84 12B 84 12B 840014 84 14 84 14 850016 84 16 84 16 850016 84 16A 84 16A 850016 84 16B 84 16B 840018 84 18 84 18 840020 84 20 84 20 840020 84 20A 84 20A 840020 84 20B 84 20B 840021 84 21 84 21 84 211 840211 84 211 84 211A 84 211A 840211 84 211B 84 211B 840211 84 213 840213 84 213 840214 84 214 84 214 84 214A 84 214A 840214 84 214B 84 214B 840214 840215 84 215 84 215 84 216 840216 84 216 84 216A 84 216A 840216 84 216B 84 216B 840216 840023 84 23 84 23 840237 84 237 84 237 84 238 840238 84 238 84 238A 84 238A 840238 84 238B 84 238B 840238 840239 64 239 84 239 840023 84 23A 84 23A 840023 84 23B 84 23B 840023 84 23C 84 23C 840024 84 24 84 24 840240 84 240 84 240 SUFK RAMB HAMP SUFK SUFK RAMB RAMS SUFK SUFK HAMP HAMP HAMP HAMP RAMB RAMB RAMB RAMB RAME RAMB RAMB RAMB RAMS RAMB RAMB RAMB RAME RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK RAMB RAMB RAMB RAMB SUFK 85/02/20 84/03/14 85/02/20 85/02/20 84/03/14 84/03/14 85/04/01 85/01/27 86/01/10 86/01/10 86/02/21 86/02/21 85/01/18 84/10/08 84/10/08 84/10/08 84/10/13 84/10/13 84/10/13 84/10/15 84/12/08 84/12/08 84/12/08 84/12/16 84/12/06 84/12/06 84/12/06 84/12/06 84/10/02 84/10/02 84/10/02 84/10/02 84/10/18 84/10/18 84/10/18 84/10/18 84/10/18 84/10/18 84/10/18 84/12/09 84/09/08 84/09/08 84/09/08 84/09/08 84/09/18 84/12/09 84/12/09 84/12/09 84/09/28 84/11/01 83/02/20 84/04/17 85/01/27 84/10/08 84/10/13 84/10/1S 85/11/03 84/12/16 84/12/06 84/12/06 84/10/19 84/10/02 84/10/18 84/10/18 84/09/30 84/12/09 84/09/08 84/09/08 84/09/18 84/09/28 84/11/01 462670A 737391 462670A 462670A 737391 737391 307047A 498711A 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 462,670A 403,689A 498,711A 786052 786052 786052 786553 786052 786052 786052 403689 403689 403689 403689 403689 786052 403689 403689 403689 786052 403689 777137 772861 772858 772887 769218 769218 323319A 323,319A 772871 323319A 323319A 772871 772871 792296 341,122A 341625A 341,625A 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772872 810103 810102 772865 810163 810166 810123 810121 810120 772887 810167 810097

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 840241 64 241 84 241 840242 84 242 84 242 84 243 840243 84 243 84 243A 84 243A 840243 84 243B 84 243B 840243 840244 84 244 84 244 84 245 840245 84 245 84 245A 84 245A 840245 84 245B 84 245B 840245 84 246 840246 84 246 84 246A 84 246A 840246 84 247 840247 84 247 84 247B 84 247B 840247 840248 84 248 84 248 840249 84 249 84 249 840024 84 24A 84 24A 840024 84 24B 84 24B 840025 84 25 84 25 840250 84 250 84 250 84 250A 84 250A 840250 84 250B 84 250B 840250 84 251 840251 84 251 84 251A 84 2SlA 840251 84 251B 84 251B 840251 84 252 840252 84 252 840253 84 253 84 253 84 253A 84 253A 840253 84 253B 84 253B 840253 84 254 840254 84 254 84 254A 84 254A 840254 84 255 840255 84 255 84 255A 84 255A 84025S 84 255B 84 255B 840255 840256 84 256 84 256 84 257 840257 84 257 84 257A 84 257A 840257 84 257B 84 257B 840257 840258 84 258 84 258 840259 84 259 84 259 840025 84 25A 84 25A 840025 84 25B 84 25B 840026 84 26 84 26 84 260 840260 84 260 84 260A 84 260A 840260 84 261 840261 84 261 84 261A 84 261A 840261 84 261B 84 261B 840261 84 262 840262 84 262 84 262A 84 262A 840262 84 262B 84 262B 840262 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 84/11/01 84/11/01 84/11/01 84/11/01 84/11/01 84/10/13 84/10/13 84/10/13 84/10/13 84/10/14 84/10/14 84/10/14 84/10/14 84/09/22 84/10/15 84/09/28 84/09/28 84/09/30 84/10/15 84/10/15 84/10/15 84/10/15 84/10/15 84/10/15 84/09/26 84/09/26 84/09/26 84/09/26 84/10/15 84/10/15 84/10/15 84/10/15 84/10/15 84/10/15 84/10/15 84/10/15 84/10/15 84/10/15 84/10/15 84/09/30 84/09/30 84/09/30 84/09/28 84/09/28 84/11/27 84/11/27 84/11/27 84/11/27 84/11/27 84/11/27 84/11/01 84/10/14 84/10/13 84/10/13 84/09/20 84/10/14 84/10/14 84/09/22 84/10/15 84/09/30 84/10/15 84/10/15 84/09/26 84/09/26 84/10/15 84/10/15 84/09/27 84/09/27 84/10/15 84/10/15 84/09/30 84/09/28 84/11/27 84/11/27 ORIG. SIRE 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 AUDIT SIRE 403689 403689 403689 403689 403689 403689 403689 403689 323316 786052 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786052 403689 403689 403689 ORIG. DAM 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 AUDIT DAM 810163 810162 810178 810178 810177 810174 810174 810171 810170 772859 810170 810159 810156 810156 810161 810160 810198 810198 810197 810197 772859 810194 810096 810096

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 840263 84 263 84 263 84 263A 84 263A 840263 84 264 840264 84 264 84 264A 84 264A 840264 84 265 84026S 84 265 84 265A 84 265A 840265 840266 84 266 84 266 84 266A 84 266A 840266 84 266B 84 266B 840266 84 267 840267 84 267 84 267A 84 267A 840267 840269 84 269 84 269 840026 84 26A 84 26A 840026 84 26B 84 26B 84 271 840271 84 271 84 271A 84 271A 840271 84 273 840273 84 273 84 273A 84 273A 840273 84 274 840274 84 274 84 274A 84 274A 840274 84 277 840277 84 277 84 277A 84 277A 840277 84 277B 84 277B 840277 84 278 840278 84 278 84 278A 84 278A 840278 84 279 840279 84 279 84 279A 84 279A 840279 84 279B 84 279B 840279 840282 84 282 84 282 84 327 840327 84 327 84 327A 84 327A 840327 84 328 840328 84 328 84 328A 84 328A 840328 84 328B 84 328B 840328 84 329 i40329 84 329 84 329A 84 329A 840329 84 329B 84 329B 840329 84 330 840330 84 330 84 330A 84 330A 840330 84 330B 84 330B 840330 84 331 840331 84 331 84 331A 84 331A 840331 84 332 840332 84 332 84 332A 84 332A 840332 84 332B 84 332B 840332 84 333 840333 84 333 840334 84 334 84 334 84 334A 84 334A 840334 84 335 840335 84 335 84 335A 84 335A 840335 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 84/11/22 84/11/22 84/11/22 84/11/22 84/11/20 84/11/20 84/11/20 84/11/20 84/11/20 84/12/01 84/12/01 84/11/11 84/09/30 84/09/30 84/11/16 84/11/16 84/12/18 84/12/18 84/12/20 84/12/20 84/11/10 84/11/10 84/11/10 84/11/13 84/11/13 84/11/13 84/11/13 84/11/13 84/10/23 84/09/16 84/09/16 84/09/18 84/09/18 84/09/18 84/09/18 84/09/18 84/09/18 84/09/18 84/09/18 84/09/18 84/09/23 84/09/23 84/09/26 84/09/26 84/09/26 84/09/28 84/09/28 84/09/28 84/09/30 84/09/30 84/11/22 84/11/22 84/11/20 84/11/20 84/12/01 84/11/11 84/11/16 84/12/18 84/12/20 84/10/10 84/10/13 84/10/13 84/10/23 84/09/16 84/09/18 84/09/21 84/09/21 84/09/23 84/09/26 84/09/28 84/09/00 84/09/30 ORIG. SIRE 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 AUDIT SIRE 403689 403689 403689 403689 403689 403689 403689 403689 402689 403689 403689 403689 403689 512959 512959 512959 512959 512959 512959 512959 512959 512959 ORIG. DAM 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 AUDIT DAM 810196 810196 810172 810193 810191 810180 810179 810127 810125 810101 810173 810173 810124 820197 820207 820211 820211 820213 820208 820214 820214 820215

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE ORIG. DAM AUDIT DAM 840354 84 335B 84 335B 840335 84 336 840336 84 336 84 336A 84 336A 840336 84 337 840337 84 337 84 337A 84 337A 840337 84 337B 84 337B 840337 84 338 840338 84 338 84 338A 84 338A 840338 84 339 840339 84 339 84 339A 84 339A 840339 84 339B 84 339B 840339 84 340 840340 84 340 84 340A 84 340A 840340 84 353 840353 84 353 84 353A 84 353A 840353 84 353B 84 353B 840353 84 354 840353 84 354 840355 84 355 84 355 84 355A 84 355A 840355 84 355B 84 355B 840355 84 356 840356 84 356 84 356A 84 356A 8403S⁶ 84 357 840357 84 357 84 357A 84 3S7A 840357 84 358 840358 84 358 84 358A 84 358A 8403S⁸ 84 358B 84 358B 840356 84 3S⁹ 840359 84 359 84 359A 84 359A 840359 84 360 840360 84 360 84 360A 84 360A 840360 84 360B 84 360B 840360 84 361 840361 84 361 84 361A 84 361A 840361 840362 84 362 84 362 840363 84 363 84 363 84 364 840364 84 364 84 364A 84 364A 840364 84 364B 84 364B 840364 840374 84 374 84 374 840375 84 375 84 375 840376 84 376 84 376 84 377 840377 84 377 84 377A 84 377A 840377 840378 84 378 84 378 840379 84 379 84 379 840380 84 380 84 380 840381 84 381 84 381 840039 84 39 84 39 840039 84 39A 84 39A SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 84/09/30 84/09/30 84/09/30 84/10/03 84/10/03 84/10/03 84/10/03 84/10/03 84/10/08 84/10/08 84/10/08 84/10/10 84/10/10 84/11/04 84/11/04 84/11/04 84/11/04 84/11/04 84/11/04 84/11/04 84/11/04 84/11/04 84/11/04 84/11/04 84/11/14 84/11/14 84/11/14 84/11/16 84/11/16 84/11/19 84/11/19 84/11/19 84/11/20 84/11/20 84/11/23 84/11/23 84/11/23 84/11/23 84/11/23 84/12/13 84/12/18 84/12/21 84/12/23 84/12/23 84/12/25 84/12/25 84/12/27 84/12/29 84/09/24 84/09/24 84/09/30 84/10/03 84/10/03 84/10/08 84/10/10 84/11/04 84/11/07 84/11/09 84/11/11 84/11/14 84/11/14 84/11/16 84/11/19 84/11/20 84/11/23 84/11/26 84/11/26 84/12/13 84/12/18 84/12/21 84/12/23 84/12/25 84/12/25 84/12/27 84/12/29 84/09/24 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 772871 512959 772871820217 772871 512959 772871820221 772871 772871 512959 772871 820221 772871 512959 772871 820183 772871 772871 512959 772871 820184 772871 512959 772871 820219 772871 772871 512959 512959 772871 772871 820201 820133 772871 772871 512959 772871 820134 772871 512959 772871 820135 772871 512959 772871 820135 772871 772871 512959 772871 820222 772871 512959 772871 820209 772871 772871 512959 772871 840224 772871 512959 512959 512959 772871 772871 512959 512959 512959 512959 772871 512959 512959 512959 512959 462670A 772871 772871 772871 772871 820226 820227 820227 772871 772871 772871 772871 772871 772871 772871 772871 772871 820157 820187 820158 820159 820210 820210 820223 820173 384613

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 840039 84 39B 84 39B 840040 84 40 84 40 840040 84 40A 84 40A 840041 84 41 84 41 840042 84 42 84 42 840043 84 43 84 43 840043 84 43A 84 43A 840044 84 44 84 44 840045 84 45 84 45 840045 84 45A 84 45A 840046 84 46 84 46 840047 84 47 84 47 840049 84 49 84 49 840049 84 49A 84 49A 840049 84 49B 84 49B 840007 84 7 84 7 815636 84 701 84 701 84 702 816537 84 702 84 702A 84 702A 816537 816538 84-703 84 703 84 703A 84 703A 816538 84 704 816539 84-704 84 704A 84 704A 816539 830513 84-706 84 706 84 707 816540 84-707 84 707A 84 707A 816540 816541 84-709 84 709 84 711 816543 84-711 84 711A 84 711A 816543 84 713 830505 84-713 84 713A 84 713A 830505 84 713B 84 713B 830505 84 716 830508 84-716 84 716A 84 716A 830508 84 717 830509 84-717 84 717A 84 717A 830509 84 717B 84 717B 830509 830510 84-718 84 718 84 721 830511 84-721 84 721A 84 721A 830511 830512 84-723 84 723 830514 84-726 84 726 84 727 816S⁴⁴ 84-727 84 727A 84 727A 816544 830515 84-729 84 729 84 730 830516 84-730 84 730A 84 730A 830516 84 730B 84 730B 830516 84 741 830519 84-741 84 741A 84 741A 830519 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMS RAMB RAMB RAMS RAMS RAMB RAMS RAMS RAMB RAMB RAMB RAMB RAMB RAMS RAMS RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMS RAMS RAMB RAMS RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB 84/09/24 84/10/07 84/10/07 84/10/07 84/10/10 84/10/11 84/10/11 84/10/11 84/10/16 84/10/16 84/10/18 84/10/18 84/11/01 84/11/01 84/11/01 84/11/04 84/09/10 84/09/10 84/09/10 84/09/12 84/09/12 84/09/12 84/09/12 84/10/15 84/10/02 84/10/02 84/10/08 84/10/08 84/10/08 84/10/08 84/10/08 84/10/08 84/10/08 84/10/08 84/10/09 84/10/09 84/10/09 84/10/09 84/10/12 84/10/12 84/10/12 84/10/17 84/10/07 84/10/07 84/10/17 84/10/17 84/10/17 84/10/17 84/10/23 84/10/23 84/10/07 84/10/07 84/10/10 84/10/11 84/10/11 84/10/16 84/10/18 84/10/18 84/11/01 84/11/04 84/09/10 84/09/12 84/09/12 84/10/15 84/10/02 84/10/08 84/10/08 84/10/08 84/10/08 84/10/09 84/10/09 84/10/12 84/10/12 84/10/17 84/10/07 84/10/17 84/10/17 84/10/23 ORIG. SIRE 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786S⁵³ 786553 786553 786553 786553 786553 786553 786553 AUDIT SIRE ORIG. DAM AUDIT DAM 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 786052 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 757118 757118 757118 792319 792319 792319 792319 796218 805182 805182 777140 779130 779130 805274 805274 805274 774699 774699 747431 747431 747431 774673 792316 792316 792316 792292 754548 754548 _802203 757119 757119 757119 772887 772887 384595 341123 299712 352816 352816 298939 521374 521374 328270 777129 767118 792319 792319 769218 805182 777140 779130 805274 774699 747431 774673 792316 792316 792292 754548 802203 757119 772887

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 84 744 830520 84-744 84 744A 84 744A 830520 830521 84-745 84 745 830522 84-746 84 746 84 747 816553 84-747 84 747A 84 747A 816553 84 747B 84 747B 816553 84 748 830523 84-748 84 748A 84 748A 830523 84 748B 84 748B 830523 84 750A 84 750A 830524 84 751 816554 84-751 84 751A 84 751A 816554 84 754 830526 84-754 84 754A 84 754A 830526 84 755 830526 84-755 84 755A 84 755A 830526 84 756 816555 84-756 84 756A 84 756A 816555 830527 84-757 84 757 84 757A 84 757A 830527 84 759 830528 84-759 84 759A 84 759A 830528 84 759B 84 759B 830528 84 762 816556 84-762 84 762A 84 762A 816556 830529 84-764 84 764 84 764A 84 764A 830529 830530 84-766 84 766 816568 84-767 84 767 84 768 830543 84-768 84 768A 84 768A 830543 816567 84-770 84 770 816569 84-771 84 771 816569 84-771 84 771 830544 84-772 84 772 830544 84-774 84 774 830544 84-779 84 779 84 781 830548 84-781 84 781A 84 781A 830548 840007 84 7A 84 7A 840007 84 7B 84 7B 840008 84 8 84 8 84 801 539532 84 801 84 801A 84 801A 539532 84 802 539533 84 802 84 802A 84 802A 539533 84 803 539534 84 803 84 803A 84 803A 539534 539535 84 804 84 804 830525 830546 830547 RAMB RAMS RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAME RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK 84/10/24 84/10/24 84/10/24 84/10/24 84/10/24 84/10/24 84/10/24 84/10/24 84/10/24 84/10/24 84/10/25 84/10/26 84/10/26 84/10/27 84/10/27 84/10/28 84/10/28 84/10/27 84/10/27 84/10/27 84/10/27 84/10/29 84/10/29 84/10/29 84/11/06 84/11/06 84/11/09 84/11/09 84/12/09 84/12/16 84/12/16 84/12/16 84/12/1S 84/12/19 84/12/19 84/12/19 84/12/19 84/12/19 84/12/30 84/12/30 84/11/04 84/11/04 84/11/04 84/11/10 84/11/10 84/11/10 84/11/10 84/11/10 84/11/10 84/11/10 84/10/24 84/10/24 84/10/24 84/10/24 84/10/24 84/10/26 84/10/27 84/10/28 84/10/27 84/10/27 84/10/29 84/11/06 84/11/09 84/12/14 84/12/16 84/12/16 84/12/15 84/12/19 84/12/19 84/12/19 84/12/21 84/12/25 84/12/30 84/11/04 84/11/10 84/11/10 84/11/11 84/11/11 ORIG. SIRE 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 AUDIT SIRE 786553 786553 786553 786553 786553 786553 786553 78G553 786553 786553 786553 786553 786553 786553 788112 788112 788112 788112 788112 788112 788112 788112 788112 786OS² 403,689A 403,689A 403,689A 403,689A ORIG. DAM AUDIT DAM 779086 754642 779086 757120 774G⁷⁶ 792318 792315 805168 774676 774680 792315 774676 774676 774676 774680 7923315 7923315 7923315 7923315 7923315 7923315 805300 792318 792318 805168 805168 757120 757120 779086 779086 779086 779086 754642 754642 754642 772865 772865 792325 792325 792309 772869 772869 772869 759319 772860 772860 772860 747437 759320 772862 772862 772871 772871 772871 772871 388,170A 772871 772871 388,170A 772871 772871 368,18SA 772871 772871 368,185A 759319 772860 772860 772860 747437 759320 772862 792309 772869 772869 777129 772865 792325

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 84 804A 84 804A 539535 84 805 539536 84 805 84 805A 84 805A 539536 539537 84 806 84 806 539538 84 807 84 807 84 809 539539 84 809 84 809A 84 809A 539539 539540 84 810 84 810 840008 84 8A 84 8A 840008 84 8B 84 8B 84 9 84 9 840009 84 127 84-127 84 128 84-128 84 129 84-129 84 130 84-130 84 131 84-131 84 132 84-132 84 133 84-133 84 134 84-134 84 135 84-135 84 136 84-136 84 138 84-138 84 139 84-139 84 140 84-140 84 141 84-141 84 142 84-142 84 143 84-143 84 144 84-144 84 145 84-145 84 146 84-146 84 147 84-147 84 148 84-148 84 150 84-150 84 152 84-152 84 153 84-153 84 154 84-154 84 155 84-155 84 156 84-156 84 157 84-157 84 158 84-158 84 172 84-172 84-40 84-240 84-241 84-241 84-242 84-242 84-243 84-243 84-244 84-244 84-245 84-24S 84-246 84-246 84-247 84-247 84-248 84-248 8424000 8424100 8424200 8424300 8424400 8424500 8424600 8424700 8424800 840127 840128 840129 840130 840131 840132 840133 840134 840135 840136 840138 840139 840140 840141 8414200 840142 8414300 840143 8414400 840144 8414500 840145 8414600 840146 8414700 840147 8414800 840148 8415000 840150 84152 840152 8415300 840153 8415400 840154 8415500 840155 8415600 840156 8415700 840157 8484158 840158 840172 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB PAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 84/11/15 84/11/15 84/11/20 84/12/15 84/12/14 84/10/08 84/11/06 84/10/17 84/11/30 84/11/30 84/01/08 84/01/08 84/01/08 84/01/08 84/01/10 84/01/10 84/01/13 84/01/17 84/01/18 84/01/18 84/02/06 83/02/11 84/02/08 84/02/11 84/02/11 84/02/13 84/02/13 84/02/18 84/02/26 84/02/26 84/11/26 84/03/01 84/03/06 84/03/06 84/03/19 84/05/04 84/11/10 84/11/15 84/11/15 84/11/15 64/11/15 84/11/15 84/11/15 84/12/14 84/11/04 84/11/04 84/10/08 84/10/11 84/10/15 84/10/01 84/10/01 84/10/01 84/10/08 84/10/05 84/10/01 84/10/06 84/10/08 84/10/07 84/10/07 84/10/04 84/10/03 84/10/01 84/10/06 84/11/10 84/11/16 84/11/14 84/11/16 84/11/11 84/11/09 84/11/14 84/11/11 84/11/14 84/11/16 84/11/16 84/11/16 84/11/13 84/10/18 84/11/19 84/11/12 84/10/14 84/10/15 84/10/02 84/09/09 84/10/16 84/10/13 84/09/06 AUDIT DAM 472,119A 472,119A 481,391A 481,359A 299,712A 772861 403682 444124 403676 403676 810093 810050 810049 810049 810048 810048 810053 810051 810032 810032 810030 810022 810025 810024 810024 810022 810021 810020 810017 810016 820048 810011 810009 810009 810008 810061 ORIG. SIRE 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786553 403689 403689 403689 403689 403689 403689 403689 403689 403689 ORIG. DAM 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 820025 820025 820042 820045 820045 820026 820027 820027 820028 820029 820030 820032 820032 820033 820034 820034 820037 820038 820038 820039 820040 820041 820046 820047 820048 820048 820043 820044 820044 779130 AUDIT SIRE 403,689A 403,689A 403,689A 403,689A 403,689A 786052 462670A 462670A 462670A 462670A 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786052 403689 403689 403689 403689 403689 810163 810163 810162 810178 810178 810177 810174 810174 810171

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

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

PARTNERSHIP: RCR6

BILLS OF SALE SORTED BY PARTNERSHIP

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 84-731 84-731 84-732 84-732 84-733 84-733 84-738 84-738 84-739 84-739 84-740 84-741 84-744 84-744 84-745 84-745 84-746 84-746 84-748 84-748 84-750 84-750 84-751 q4-751 84-754 84-754 84-755 84-755 84-7S⁷ 84-757 84-759 84-759 84 76 84-76 84-762 84-762 84-765 84-765 84-7766 84-766 84-767 84-767 84-768 84-768 84 77 84-77 84-770 84-770 84-772 84-772 84-774 84-774 84-776 84-776 84-779 84-779 84 78 84-78 84-780 84-780 84-781 84-781 84-782 84-782 84 79 84-79 84 80 84-80 84-801 84-801 84-802 84-802 84-803 84-803 84-804 84-804 84-805 84-805 84-806 84-806 84-807 84-807 84-809 84-809 84 81 84-81 84-810 84-810 84 82 84-82 84 83 84-83 84 8S 84-85 84 86 84-86 84 87 84-87 84 88 84-88 816545 816546 816547 816549 830518 816550 830524 816554 816556 816557 816567 816566 840076 840077 840078 816570 816571 840079 840080 840081 840082 840083 840085 840086 840087 840088 RAMB RAMB RAMB RAMB SUFK RAMB SUFK RAMB SUFK SUFK SUFK SUFK SUFK RAMB RAME SUFK SUFK SUFK SUFK SUFK RAMB RAMB RAMB SUFK RAMB SUFK SUFK RAMB RAMB SUFK SUFK RAMB SUFK SUFK RAMB RAMB SUFK SUFK RAMB SUFK RAMB SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK RAMB SUFK RAMB SUFK RAMB SUFK RAMB SUFK RAMB SUFK RAMB 84/10/17 84/10/18 84/10/18 84/10/22 84/10/10 84/10/10 84/10/10 84/10/14 84/10/10 84/10/10 84/10/10 84/10/26 84/10/15 84/10/16 84/10/10 84/10/18 84/11/01 84/11/06 84/12/14 84/11/11 84/12/16 84/12/16 84/12/01 84/12/15 84/12/13 84/12/12 84/12/15 84/10/10 84/11/11 84/12/25 84/12/12 84/12/30 84/11/01 84/11/12 84/11/11 84/11/01 84/11/01 84/11/01 84/11/01 84/11/01 84/11/01 84/11/01 84/12/11 84/11/01 84/12/01 84/12/21 84/12/12 84/12/15 84/12/16 84/12/01 ORIG. SIRE 786553 786553 786553 786553 307047A 786553 307047A 786553 307047A 786553 786553 786553 786553 786553 786553 786553 788112 786553 786553 786553 788112 788112 788112 AUDIT SIRE 786553 786553 786553 786553 786553 786553 786553 788112 786553 788112 84/10/17 84/10/18 84/10/18 84/10/22 84/10/22 84/10/23 84/10/25 84/11/18 84/12/14 84/12/23 84/12/15 788112 788112 84/11/19 84/12/25 84/12/30 84/11/19 84/11/19 84/12/17 84/12/17 84/12/22 84/12/28 84/12/28 84/12/30 84/12/26 788112 788112 307047A 307047A 307047A 307047A 307047A 307047A 307047A 307047A 788112 307047A 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 ORIG. DAM 757119 747438 747438 782684 782684 772887 774676 774676 774680 792315 805300 792318 805168 757120 779086 754542 810049 772865 792309 792309 772869 772869 810027 759319 772860 747437 7S9319 759320 810036 759320 772862 772862 810036 810036 388170A 388170A 388170A 368185A 472119A 472119A 481391 481359A 810047 299712A 810047 810048 810032 810032 810037 810041 AUDIT DAM 757119 747438 747438 782684 782684 772887 805300 810049 792309 810027 759319 810036 759320 772862 810036 810036 810047 810047 810048 810032 810032 810037 810041

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE ORIG. DAM AUDIT DAM 84154 84 154 84154 539546 84 808 84808 539547 84 811 84811 850001 85 1 85 1 850010 85 10 85 10 850102 85 102 85 102 850103 85 103 85 103 831269 85 104 85 104 850105 85 105 85 105 850011 85 11 85 11 850112 85 112 85 112 85 113 850113 85 113 85 113A 85 113A 850113 85 113B 85 113B 850113 850114 85 114 85 114 85 115 850115 85 115 85 115A 85 115A 850115 850116 85 116 85 116 850117 85 117 85 117 85 117A 85 117A 850117 850118 85 118 85 118 850119 85 229 85 119 850229 85 119 85 119 850012 85 12 85 12 850120 85 120 85 120 850121 85 121 85 121 850122 85 122 85 122 850123 85 123 85 123 850124 85 124 85 124 850125 85 125 85 125 850126 85 126 85 126 850127 85 127 85 127 85 128 850128 85 128 85 128A 85 128A 850128 85 129 850129 85 129 85 129A 85 129A 850129 85 129B 85 129B 850129 850130 85 130 85 130 850131 85 131 85 131 850132 85 132 85 132 850133 85 133 85 133 850134 85 134 85 134 85 135 85013S 85 135 85 135A 85 135A 850135 85 136 850136 85 136 85 136A 85 136A 850136 850137 85 137 85 137 850138 85 138 85 138 850139 85 139 85 139 850140 85 140 85 140 840154 RAMB SUFK SUFK RAMB SUFK SUFK SUFK RAMB SUFK SUFK SUFK RAMB RAMB RAMB SUFK RAMB RAMB SUFK RAMB RAMB SUFK RAMB RAMB SUFK SUFK RAMB SUFK SUFK RAMB SUFK SUFK RAMB SUFK RAMB SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK RAMB SUFK RAMB RAMB SUFK SUFK RAMB RAMB RAMB SUFK SUFK SUFK 84/11/26 84/11/20 84/12/14 85/03/18 85/01/26 85/02/28 85/02/28 85/03/05 84/02/24 85/02/03 85/01/06 85/02/11 85/02/11 85/02/11 85/01/11 85/02/14 85/02/14 85/01/15 85/02/19 85/02/19 85/01/19 85/02/21 85/04/03 85/02/03 85/01/23 85/02/23 85/01/26 85/01/28 85/02/27 85/03/03 85/02/28 85/01/09 85/02/11 85/02/11 85/02/13 85/02/13 85/02/13 85/01/16 85/02/19 85/01/19 85/02/22 85/01/21 85/02/27 85/02/27 85/01/22 85/01/22 85/01/24 85/02/02 85/03/06 85/03/11 84/11/26 84/11/20 84/12/14 85/03/18 85/01/26 85/02/28 85/02/28 85/03/05 85/02/24 85/02/03 85/01/06 85/02/11 85/01/11 85/02/14 85/01/15 85/02/19 85/01/19 85/02/21 85/04/03 85/02/03 85/01/23 85/02/23 85/01/26 85/01/28 85/02/27 85/02/03 85/02/28 85/01/09 85/02/11 85/02/13 85/01/16 85/02/19 85/01/19 85/02/22 85/01/21 85/02/27 85/01/22 85/01/24 85/03/02 85/03/06 85/03/11 786052 403689A 403689A 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 786553 786553 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 786052 403,689A 403,689A 786553 512959 512959 512959 786553 512959 512959 462670A 788112 462670A 788112 462670A 788112 462670A 788112 786553 512959 462670A 788112 462670A 462670A 788112 462670A 788112 788112 462670A 462670A 788112 462670A 788112 462670A 788112 462670A 788112 788112 462670A 462670A 462670A 820048 481391A 29971A 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 830061 830061 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 820048 481,391A 299,712A 772871 306827 390792 390792 792297 390793 324800 810083 820019 810075 820022 810071 820004 810072 820005 830061 324800 810054 820006 810030 810029 820013 810022 820014 820015 810024 810021 820021 810019 820016 810016 820010 810011 820012 820020 810008 810007 810006

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 850217 85 217 85 217 85 219 850219 85 219 85 219A 85 219A 850219 850221 85 221 85 221 850223 85 223 85 223 850225 85 225 85 225 850227 85 227 85 227 850231 85 231 85 231 850233 85 233 85 233 850235 85 235 85 235 850237 85 237 85 237 850239 85 239 85 239 850241 85 241 85 241 85002S 85 25 85 25 850269 85 269 85 269 850027 85 27 85 27 850271 85 271 85 271 850273 85 273 85 273 850275 85 27S 85 275 8S0277 85 277 85 277 850279 85 279 85 279 85 281 850281 85 281 85 281A 85 281A 850281 850283 85 283 85 283 850285 85 285 85 285 850287 85 287 85 287 850289 85 289 85 289 850029 85 29 85 29 8S 291 850291 85 291 d⁵ 291A 85 291A 650291 850293 85 293 85 293 85 295 850295 85 295 85 295A 85 295A 850295 850297 85 297 85 297 85 297A 85 297A 850297 85 297B 85 297B 850297 850299 85 299 85 299 850003 85 3 8S 3 850300 85 300 85 300 850302 85 302 85 302 850304 85 304 85 304 850306 85 306 85 306 850308 85 308 85 308 850031 85 31 85 31 850310 85 310 85 310 462670A 8SO312 85 312 85 312 850313 85 313 85 313 85 313A 85 313A 850131A 850313 85 33 85 36 850033 850036 85 33 85 36 RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB 85/03/09 85/03/11 85/03/11 85/03/17 85/03/20 85/03/24 85/03/30 85/04/06 85/04/10 85/04/12 85/01/19 85/01/22 85/01/26 85/03/01 85/01/03 85/03/08 85/01/05 85/01/09 85/01/11 85/01/16 85/01/18 85/01/24 85/01/24 85/01/25 85/01/27 85/01/30 85/02/03 85/03/11 85/02/05 85/02/05 85/02/09 85/02/10 85/02/10 85/02/15 85/02/15 85/02/15 85/02/10 85/02/09 85/02/10 85/02/13 85/02/17 85/02/18 8S/02/23 85/03/14 85/02/27 85/02/28 85/03/02 85/03/08 85/03/16 85/02/03 85/03/09 85/03/11 85/03/17 85/03/20 85/03/24 85/03/30 85/04/06 85/04/10 85/04/12 85/01/19 85/01/22 85/01/26 85/03/01 85/01/03 85/03/08 85/01/05 85/01/09 85/01/11 85/01/16 85/01/18 85/01/24 85/01/25 85/01/27 85/01/30 85/02/03 85/03/11 85/02/05 85/02/09 85/02/10 85/02/15 85/02/10 85/02/09 85/02/10 85/02/13 85/02/17 85/02/18 85/02/23 85/03/14 85/02/27 85/02/28 85/03/02 85/03/02 85/03/16 85/02/03 ORIG. SIRE 786553 786553 786553 786553 786553 786552 786553 850231 786553 786553 786553 786553 786553 737391 462670A 737391 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 737391 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 737391 462670A 462670A 462670A 462670A 462670A 737391 462670A 462670A 462670A 462670A 737391 737391 AUDIT SIRE 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 512959 462670A 512959 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 462670A 512959 462670A 462670A 462670A 462670A 462670A 786553 462670A 462670A 462670A 462670A 462670A 512959 462670A 462670A 462670A 462670A 512959 786052 ORIG. DAM 830001 820077 820077 830074 830014 830013 830063 830060 830017 830051 830050 830052 830073 772871 820013 772871 820014 820039 820040 820099 820100 820001 820001 820049 820055 820042 820033 772871 820098 820098 820015 820034 820034 820105 820105 820105 820002 772871 820002 820010 820048 820106 820037 772871 820038 820043 820097 820012 772871 772871 AUDIT DAM 830001 820077 830074 830014 830013 830063 830060 830017 830051 830050 830052 830073 323315 820013 323316 820014 820039 820040 820099 820100 820001 820049 820055 820042 820033 526024 820098 820015 820034 820105 820002 774680 820002 820010 820048 820106 820037 472150 820038 820043 820097 820097 465921 810009

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE ORIG. DAM 539527 85 438 85 438 85 439 539528 85 439 85 439A 85 439A 539528 850044 85 44 85 44 539529 85 440 85 440 850441 8S 441 85 441 850442 85 442 85 442 539530 85 443 85 443 850444 85 444 85 444 85 445 880445 85 445 85 445A 85 445A 850445 850446 85 446 85 446 850447 85 447 85 447 850448 85 448 85 448 850450 85 450 85 450 850451 85 451 85 451 850452 85 452 85 452 850453 85 453 85 4S³ 850454 85 454 85 454 850455 85 455 85 455 850456 85 456 85 456 850457 85 457 85 457 850458 85 458 85 458 850459 85 459 8S 4S⁹ 850046 85 46 85 46 8504GO 85 460 85 460 850461 85 461 85 461 850462 85 462 85 462 850463 85 463 85 463 850464 85 464 85 464 85 465 850465 85 465 85 465A 85 465A 850465 85 465B 85 465B 85046S 850466 85 466 85 466 850467 85 467 85 467 850468 85 468 85 468 850469 85 469 85 469 850470 85 470 85 470 850471 85 471 85 471 850472 85 472 85 472 850473 85 473 85 473 850474 85 474 85 474 850475 85 475 85 475 850476 8S 476 85 476 85 477 850477 85 477 8S 477A 85 477A 850477 85 477B 85 477B 850477 850478 85 478 85 478 850479 85 479 85 479 850048 85 48 85 48 850445 SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 85/01/16 85/01/16 85/01/16 85/02/17 85/01/16 85/03/05 85/03/05 85/01/16 85/03/08 85/03/10 85/03/10 85/03/11 85/03/11 85/03/13 85/03/15 85/03/17 85/03/18 85/03/18 85/03/19 85/03/21 85/03/23 85/03/24 85/03/24 85/03/26 85/02/26 85/03/27 85/03/28 85/03/28 85/04/02 85/04/03 85/04/03 85/04/03 85/04/03 85/04/07 85/04/09 85/04/11 85/04/13 85/04/13 85/04/15 85/01/08 85/01/09 85/01/13 85/01/13 85/01/15 85/01/17 85/01/17 85/01/17 85/01/20 85/01/20 85/02/27 85/01/16 85/01/16 85/02/17 85/01/16 85/03/05 85/03/05 85/01/16 85/03/08 85/03/10 85/03/11 85/03/11 85/03/13 85/03/15 85/03/17 85/03/18 85/03/18 85/03/19 85/03/21 85/03/23 85/03/24 85/03/24 85/03/26 85/02/26 85/03/27 85/03/28 85/03/28 85/04/02 85/04/03 85/04/03 85/04/07 85/04/09 85/04/11 85/04/13 85/04/13 85/04/15 85/01/08 85/01/09 85/01/13 85/01/13 85/01/15 85/01/17 85/01/20 85/01/20 85/11/11 403689A 403689A 403689A 737391 403689A 403689 403689 403689A 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 737391 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 737391 403,689A 403,689A 786052 403,689A 403689 403689 403,689A 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786052 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 512959 323668A 465921A 465921A 772871 465921A 830184 830184 472135A 830134 830167 830167 830174 830174 830161 830160 830159 830131 830131 830168 830154 830128 830127 830127 830182 772871 830052 830130 830130 830051 830044 830044 830044 830044 830043 830042 830033 830032 830032 830027 830129 830024 830015 83001S 830011 830202 830202 830202 830201 830201 772871 AUDIT DAM 323,668A 465,921A 810021 465,921A 830184 830184 472,135A 830134 830167 830174 830174 830161 830160 830159 830131 830131 830168 830154 830128 830127 830127 830182 810023 830052 830130 830130 830051 830044 830044 830043 830042 830033 830032 830032 830027 830129 830024 830015 830015 830011 830202 830201 830201 539528

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 850480 85 480 85 480 85 480A 85 480A 850480 850481 85 481 85 481 85 482 850482 85 482 85 482A 85 482A 850482 850483 85 483 85 483 850484 8S 484 85 484 850485 85 485 85 485 850486 85 486 85 486 850487 85 487 85 487 850488 85 488 85 488 850489 85 489 85 489 850049 85 49 85 49 850490 85 490 85 490 85 490A 85 490A 8SO490 85 491 850491 85 491 85 491A 85 491A 850491 850492 85 492 85 492 850493 85 493 85 493 850051 85 51 85 51 850OS² 85 52 85 52 850052 85 52A 85 52A 850053 85 53 85 53 850053 85 S3A 85 53A 850054 85 54 85 54 850055 85 55 85 5S 850056 85 56 85 56 850058 8S 58 85 58 850059 85 59 85 59 8SO061 85 61 85 61 850063 85 63 85 63 850064 85 64 85 64 850066 85 66 85 66 850066 85 66A 85 66A 850068 85 68 8s 68 850069 85 69 85 69 850069 85 69A 85 69A 850069 85 69B 85 69B 850071 85 71 85 71 85 785 830549 85-785 85 785A 8S 785A 830549 830550 85-786 85 786 830551 85-787 85 787 830552 85-789 85 789 830553 85-791 85 791 830554 85-792 85 792 830555 85-794 8S 794 830556 85-795 85 795 830557 8S-796 85 796 830558 85-797 85 797 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB 85/02/03 85/02/03 85/02/06 85/02/08 85/02/08 85/02/11 85/02/11 85/01/13 85/01/17 85/01/17 85/01/19 85/01/23 85/02/27 85/02/06 85/02/06 85/02/06 85/02/06 85/02/08 85/02/10 85/02/28 85/02/26 85/02/26 85/02/26 85/02/26 85/03/02 85/03/05 85/03/05 85/03/09 85/03/09 85/03/10 85/03/12 85/03/14 85/03/19 85/03/19 85/03/22 85/03/27 85/03/27 85/03/27 85/03/30 85/01/01 85/01/01 85/01/01 85/01/03 85/01/02 85/01/06 85/01/06 85/01/06 85/01/06 85/01/06 85/01/06 85/02/03 85/02/06 85/02/08 85/02/11 85/02/11 85/01/13 85/01/17 85/01/17 85/01/19 85/01/23 85/02/27 85/02/06 85/02/06 85/02/08 85/02/10 85/02/28 85/02/26 85/02/26 85/03/02 85/03/05 85/03/05 85/03/09 85/03/09 85/03/10 85/03/12 85/03/14 85/03/19 85/03/22 85/03/27 85/03/30 85/01/01 85/01/01 85/01/03 85/01/02 85/01/06 85/01/06 85/01/06 85/01/06 85/01/06 85/01/06 ORIG. SIRE 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 737391 403689 403689 403689 403689 403689 403689 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 AUDIT SIRE 403689 403689 403689 403689 403689 403689 403689 403689 403689 403689 786052 403689 403689 403689 403689 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 786052 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 ORIG. DAM 830146 830146 830199 830023 830023 830181 830181 830197 830195 830195 830193 830026 772871 830191 830191 830191 830191 830194 830166 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772863 772863 772863 759323 759325 782683 782683 772857 782681 782681 759326 AUDIT DAM 830146 830199 830023 830181 830181 830197 830195 830195 830193 830026 810014 830191 830191 830194 830166 810003 810005 810005 810008 810010 810010 810012 810012 810013 810015 810018 810006 810001 810022 810011 772863 772863 759323 759325 782683 782683 772857 782681 782681 759326

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE 850082 85 82 85 82 539555 85 825 85 825 539519 85 834 85 834 539520 85 835 85 835 539526 85 836 85 836 541066 85 845 85 845 541067 85 846 85 846 541094 85 847 85 847 541095 85 853 85 853 541096 85 854 85 854 541098 85 856 85 856 541099 85 857 85 857 541OG⁸ 85 859 85 859 S41101 85 860 85 860 541069 85 862 85 862 541070 85 863 85 863 541071 85 864 85 864 541072 85 865 85 865 541073 85 866 85 866 541074 85 867 85 867 85 867A 85 867A 541074 541102 85 868 85 868 85 869 541103 85 869 85 869A 85 869A 541103 541075 85 870 85 870 541105 85 871 85 871 541105 85 872 85 872 541076 85 873 85 873 541077 85 874 85 874 541078 85 875 85 875 541079 85 878 85 878 541080 85 880 85 880 541108 85 882 85 882 541081 85 883 85 883 541082 85 884 85 884 541083 85 885 85 885 541084 85 887 85 887 541085 85 888 85 888 541086 85 889 85 889 541087 85 890 85 890 541091 85 895 85 895 541092 85 898 85 898 85 899 85 899 541093 85 900 85 900 85 901 85 901 85 905 85 905 85 906 85 906 85 907 85 907 85 909 85 909 85 911 85 911 541143 541144 541141 541142 SUFK RAMB 85/01/30 85/01/13 SUFK 85/01/16 SUFK 85/01/17 SUFK 85/01/16 SUFK 85/01/20 SUFK 85/01/20 SUFK 85/01/22 SUFK 85/01/14 SUFK 85/01/14 SUFK 85/01/25 SUFK 85/01/26 SUFK 85/01/30 SUFK 85/01/30 SUFK 85/02/08 SUFK 85/02/08 SUFK 85/02/03 SUFK 85/02/06 SUFK 85/02/06 SUFK 85/02/06 SUFK 85/02/06 SUFK 85/02/17 SUFK 85/02/17 SUFK 85/02/17 SUFK 85/02/11 SUFK 85/02/17 SUFK 85/02/17 SUFK 65/02/12 SUFK 85/02/12 SUFK 85/02/13 SUFK 85/02/15 SUFK 85/02/22 SUFK 85/02/28 SUFK 85/03/08 SUFK 85/03/08 SUFK 85/02/28 SUFK 85/02/23 SUFK 85/02/23 SUFK 85/03/06 SUFK 85/03/08 SUFK 85/03/08 SUFK 85/03/08 SUFK 85/03/06 SUFK 85/01/04 SUFK 85/01/04 SUFK 85/01/14 SUFK 85/01/14 SUFK 85/01/15 SUFK 85/01/19 SUFK 85/01/21 SUFK 85/10/30 85/01/13 85/01/16 85/01/17 85/01/16 85/01/20 85/01/20 85/01/22 85/01/14 85/01/14 85/01/25 85/01/26 85/01/30 85/01/30 85/02/08 85/02/08 85/02/03 85/02/06 85/02/06 85/02/06 85/02/17 85/02/17 85/02/11 85/02/17 85/02/17 85/02/12 85/02/12 85/02/13 85/02/15 85/02/22 85/02/26 85/03/08 85/03/08 85/02/28 85/02/23 85/02/23 85/03/06 85/03/08 85/03/08 85/03/08 85/03/06 85/01/04 85/01/04 85/01/14 85/01/14 85/01/15 85/01/19 85/01/21 541104 541127 541128 541132 737391512959 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 737391 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 512959A 512959A 512959A 512959A 512959A 512959A 512959A ORIG. DAM 772871 403,689A481386A 403,689A348710A 403,689A486782A 403,689A388171A 403,689A403674A 403,689A403674A 403,689A481346A 403,689A390798A 403,689A390798A 403,689A481381A 403,689A481387A 403,689A476325A 403,689A476325A 403,689A448297A 403,689A448297A 403,689A472116A 403,689A497950A 403,689A481383A 403,689A481383A 403,689A403683A 403,689A448302A 481383A 448302A 403,689A477181A 403,689A390790A 403,689A390790A 403,689A472121A 403,689A472121A 403,689A472121A 403,689A368192A 403,689A772871 472,122A 403682A 403,689A 472114A 403,689A 472114A 403,689A 472120A 403,689A 384596A 403,689A 472154A 403,689A 472124A 403,689A 341122A 403,689A 472123A 403,689A 340661A 403,689A 481353A 403,689A 512,959A 328265A 512,959A _328265A 472140A 512,959A 472140A 512,959A 323319A 512,959A 403687A 512,959A 427160A 512,959A AUDIT DAM 442949 481,386A 348,710A 486,782A 388,171A 403,674A 403,674A 481,346A 390,798A 390,798A 481,381A 481,387A 476,325A 476,325A 448,297A 448,297A 472,116A 497,950A 481,363A 481,383A 403,683A 448,302A 477,181A 390,790A 390,790A 472,121A 472,127A 472,127A 368,192A 403,682A 472,114A 472,114A 472,120A 384,596A 472,154A 472,124A 341,122A 472,123A 340,661A 481,353A 328,265A 328,265A 472,140A 472,140A 323,319A 403,687A 472,160A

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR 6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE ORIG. DAM AUDIT DAM 541145 541146 541147 541152 831210 541152 831213 831236 541107 541111 831248 831252 85 912 85 912 85 913 85 913 85 915 85 915 85 916 85 916 85 919 85 919 85 923 85 923 85 930 541149 85 930 85 930A 85 930A 541149 85 931 85 931 85 939 85 939 85-940 85 940 85 941 85 941 85-943 85 943 8S-974 85 974 85-979 85 979 85-986 85 986 85 989 85 989 85 997 85 997 85+923 85+923 85-1000 85-1000 831255 85-1001 85-1001 831256 85-1002 85-1002 85-1004 85-1004 831259 85-1006 85-1006 831261 85-1007 85-1007 831262 85-1008 85-1008 831263 85-1009 85-1009 831264 A5-1010 85-1010 831265 85-1011 85-1011 831266 85-1012 85-1012 831267 85-1013 85-1013 831268 850109 85 109 85-109 85-110 850110 85 110 85-110A 85-110A 850110 850111 85 111 85-111 85-112 850112 85 112 85-112A 8S-112A 850112 850113 85 113 85-113 850114 85 114 85-114 85-115 850115 85 115 85-115A 85-115A 850115 85-115B 8S-115B 850115 850116 85 116 85-116 850117 85 117 85-117 850118 8S 118 SS-118 85-118A 85-118A 850118 85-118B 85-118B 850118 850119 85 119 85-119 85-120 850120 85 120 85-120A 85-120A 850120 541135 541136 541115 541121 541154 831257 SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK RAMB RAMB SUFK SUFK RAMB RAMB SUFK RAMS RAMB SUFK RAMB PAMB RAMB RAMB RAMS RAMB RAMB RAMB RAMB RAMB PAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB 85/01/25 85/01/25 85/01/29 85/01/29 85/02/04 85/02/07 85/02/17 85/02/17 85/02/18 85/03/04 85/01/16 85/01/16 85/01/17 85/03/11 85/02/13 85/03/11 85/02/19 85/02/22 85/01/08 85/02/25 85/02/02 85/02/04 SS/02/28 85/03/01 85/03/01 85/03/02 85/03/02 85/03/03 85/03/03 85/03/04 85/03/04 85/03/17 85/03/18 85/03/18 85/03/19 85/03/20 85/03/20 85/03/21 85/03/22 85/03/23 85/03/23 85/03/23 85/03/24 85/03/2S 85/03/26 85/03/26 85/03/26 85/03/27 85/03/28 85/03/28 85/01/25 85/01/25 85/01/29 85/01/29 85/02/04 85/02/07 85/02/17 85/02/18 85/01/16 85/03/11 85/01/17 85/02/13 85/02/15 85/03/11 85/02/25 85/02/26 85/02/27 85/02/28 85/03/04 85/02/06 85/02/06 85/02/08 85/02/08 85/02/11 85/02/14 85/02/14 85/02/16 85/02/19 85/02/19 85/02/21 85/02/21 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 786553 512959A 786553 786553 403689A 403689A 786553 786553 786553 737391 403816A 307047A 403816A 403816A 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 512,959A 512,959A 512,959A 512,959A 512,959A 512,959A 512,959A 512,959A 786553 512,959A 786553 786553 403,689A 403,689A 786553 786553 786553 786553 786553 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 323,320A 323,320A 352,815A 352,815A 472,128A 328,270A 481,370A 805186 481,369A 805300 792321 368,192A 352,816A 799419 792310 792291 749170 323320A 323320A 352815A 352815A 472128A 328270A 481370A 481370A 328260A328,260A 472138A 805186 481369A 805300 792321 368192A 352816A 749171 785468 792311 772871 792310 792291 749170 792294 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 772871 772871 772871 772871 '772 871 772871 772871 772871 772871 772871 772871 772871 772871 805184 820001 820001 820017 820017 820019 820022 820022 820003 820004 820004 820005 820005

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 85-120B 85-120B 850120 850121 85 121 85-121 850122 85 122 85-122 85-123 850123 85 123 85-123A 85-123A 850123 85-123B 85-123B 8SO123 85-124 850124 85 124 8S-124A 85-124A 850124 85-125 850125 85 125 85-125A 85-125A BS0125 850126 85-126 85 126 850127 85- 127 8S 127 85-127A 85-127A 850127 85-128 850128 85 128 85-128A 8S-128A 850128 850129 8S 129 85-129 85-130 850130 85 130 85-130A 85-130A 850130 850131 85 131 85-131 85-131A 85-131A 850131 85-131B 85-131B 850131 850132 85 132 85-132 85-133 850133 85 133 85-133A 85-133A 850133 85-133B 85-133B 850133 850134 85 134 85-134 850135 85 135 85-135 A5-136 850136 85 136 85-136A 85-136A 850136 85-136B 85-136B 850136 850137 85 137 85-137 850138 85 138 85-138 85-138A 85-138A 850138 850139 85-139 85-139 850176 85 176 85-176 85-177 850177 85 177 85-177A 85-177A 850177 85-177B 85-17713 850178 85 178 85-178 85-179 850179 85 179 85-179A 85-179A 850179 85-179B 85-1798 850179 850180 85 180 85-180 850181 8S 181 85-181 850182 85 182 8S-182 850183 85 183 85-183 850184 85 184 85-184 85-185 850185 85 185 85-1850 85-1850 850185 85-185A 85-185A 850185 RAMB RAMB SUFK RAMB RAMB RAMB RAMB R.AMB RAMB RAMB RAMB RAMB RAMB SUFK RAMB RAMB RAMB RAMB RAMB RAMB PAMB RAMB RAMB RAMB SUFK RAMB SUFK RAMB RAMB RAMB SUFK RAMB RAMB SUFK RAMB RAMB RAMB SUFK RAMB RAMB RAMB RAMB SUFK RAMB RAMB 850177 RAMB SUFK RAMB RAMB RAMB RAMB SUFK RAMB RAMB PAMB RAMB RAMB RAMB RAMB 85/03/28 85/03/29 85/03/29 8S/03/10 85/03/10 85/03/10 8S/03/10 85/03/10 8S/03/04 85/03/04 85/03/10 85/03/11 85/03/11 8S/03/15 85/03/15 85/03/18 85/01/01 85/01/01 8S/01/02 85/01/02 85/01/02 85/01/03 85/01/04 8S/01/04 85/01/04 85/01/05 85/01/06 85/01/07 85/01/07 85/01/07 85/01/08 85/01/09 85/01/09 85/01/10 85/01/11 85/01/12 85/01/12 RAMB 85/01/13 8S/01/14 85/01/14 85/01/14 85/01/15 85/01/16 85/01/16 8S/01/18 85/01/19 85/01/20 85/01/20 85/01/20 85/02/23 85/02/24 85/02/24 85/02/27 85/02/27 85/02/28 85/01/09 8S/01/09 85/01/13 85/01/16 85/01/16 85/01/19 85/01/19 85/01/21 85/01/22 BS/01/22 8S/01/24 85/01/24 85/01/08 85/01/08 85/01/11 85/01/11 85/01/13 85/01/16 85/01/16 8S/01/18 85/01/20 85/01/20 85/01/12 ORIG. SIRE 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 AUDIT SIRE 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 788112 786553 786553 737391 786553 786553 786553 786553 786553 7865S³ 786553 78GS⁵³ ORIG. DAM 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 -772871 772871 772871 772871 772871 772871 AUDIT DAM 820006 820008 820008 820013 820013 820014 820015 820015 820002 820021 820021 820016 820016 820010 820012 820012 820020 820020 830072 830072 830011 830011 830010 830009 830009 830008 830007 830007

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 850186 85 186 85-186 850187 85 187 85-187 850188 85 188 85-188 850189 85 189 85-189 850190 85 190 85-190 850191 85 191 85-191 850192 85 192 85-192 850193 85 193 85-193 850196 85 194 85-194 850195 85 195 85-195 85-197 850197 85 197 85-1970 85-1970 850197 85-197A 85-197A 850197 850198 85 198 85-198 850199 85 199 85-199 850002 85-2 85-2 850200 85 200 85-200 850201 85 201 85-201 850202 85 202 85-202 85-203 850203 85 203 85-203A 85-203A 850203 85-203B 85-203B 850203 850204 85 204 85-204 850205 8S 205 85-205 850206 85 206 85-206 BS0003 85-3 85-3 850036 85-36 85-36 850037 85 37 85-37 850038 65 38 85-38 850039 85 39 85-39 850039 85-39A 85-39A 850039 85-39B 85-39B 850004 85-4 85-4 850040 85-40 85-40 850041 85-41 85-41 850042 85-42 85-42 850042 85-42A 85-42A 850043 85 43 85-43 850044 85-44 85-44 850044 85-44A 85-44A 850044 85-44B 85-44B 85004S 85 45 85-45 850046 85-46 85-46 8SO047 85-47 85-47 850047 85-47A 85-47A 850048 85-48 85-48 850049 85-49 85-49 850049 85-49A 85-49A 850004 85-4A 85-4A 850004 85-4B 85-4B PAMB RAMB RAMB SUFK RAMS SUFK RAMB RAMB SUFK RAMB SUFK RAMB RAMB RAMB SUFK RAMB RAMB RAMS RAMB RAMB SUFK RAMB RAMS RAMB RAMB RAMB RAMB RAMB RAME RAMB RAMB RAMB RAMB RAMB RAME SUFK RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMS RAMB RAMS RAMB RAMB RAMB RAMB RAMB 85/01/22 85/01/22 85/01/24 85/01/27 85/01/29 85/01/29 85/01/30 85/01/30 85/02/04 85/02/03 85/02/04 85/02/08 85/02/10 85/02/10 85/02/12 85/02/15 85/02/15 85/02/16 85/02/16 85/02/19 85/02/03 85/02/06 85/02/06 85/02/17 85/02/20 85/02/26 8S/01/22 85/03/23 85/01/24 85/01/24 85/01/26 85/01/26 85/01/27 85/01/28 85/02/02 85/02/01 85/02/03 85/02/03 85/02/03 85/02/04 85/02/05 85/03/19 85/02/06 85/02/07 85/02/09 85/02/10 85/02/10 85/02/10 85/02/11 85/02/11 85/02/13 85/03/20 85/03/23 85/02/01 85/02/02 85/02/03 85/02/03 85/02/03 85/03/21 85/02/04 85/02/06 85/02/06 85/02/06 85/02/15 85/02/08 85/02/08 85/02/08 85/02/10 85/02/11 85/02/13 85/02/13 85/02/20 85/02/19 85/02/19 85/03/21 85/03/21 ORIG. SIRE 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 AUDIT SIRE 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786052 786052 786052 786052 786OS² 786052 ORIG. DAM 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 AUDIT DAM 830006 830006 830021 830020 830018 830018 830015 830069 830068 830070 830068 830066 830065 830065 830016 830058 830058 830057 830057 830056 810009 810017 810017 810021 810019 810023

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 85-50 85-51 85-51A 85-51B 85-52 85-53 85-53A 85-53B 85-54 85-55 85-56 85-56A 85-57 85-58 85-59 85-59A 85-59B 85-60 85-61 85-63 85-63A 85-65 65-66 85-66A 85-67 85-68 85-68A 85-69 85-70 85-71 85-71A 85-71B 85-783 85-784 85-785 85-786 85-787 85793 85-794 85-795 85-796 85-798 85-799 85-800 85-801 85-804 85-807 85-809 85-810 85 50 85-51 85-51A 8S-51B 85-52 85-53 85-53A 85-53B 85-54 85-S⁵ 85-56 85-56A 85 57 85-58 85-59 85-59A 85-59B 85 60 85 62 85-63 85-63A 85 65 85-66 85-66A 85 67 85-68 8S-68A 85-69 85 70 85-71 85-71A 85-71B 85-783 85-784 85-785 85-786 85-787 85-793 85-794 85-795 85-796 85-798 85-799 85-800 8s-801 816578 85-804 85-807 85-809 85-810 850050 850051 850051 850051 850052 850053 850053 850053 850054 850055 850056 850056 850057 850058 850059 850059 850059 850060 850062 850063 850063 850065 850066 850066 850067 850068 850068 850069 850070 850071 850071 850071 816572 816573 830551 816574 830557 830559 830561 830564 816S⁷⁵ 816576 816577 RAMB 830562 830563 RAMB SUFK RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK SUFK RAMB RAMB SUFK SUFK RAMB RAMB RAMB RAMB RAMB 85/01/08 RAMB SUFK RAMB SUFK RAMB RAMB 85/02/04 85/02/15 85/02/15 85/02/15 85/02/25 85/02/09 85/02/09 85/02/09 85/03/01 85/03/02 85/03/03 85/03/03 85/03/04 85/03/05 85/03/06 85/03/OG 85/03/OG 85/03/07 85/03/08 85/03/10 85/03/10 85/03/12 85/03/13 85/03/13 85/03/14 85/03/15 85/03/15 85/03/16 85/03/16 85/03/16 85/03/16 85/03/16 85/01/01 85/01/01 85/01/01 85/01/01 88/01/03 85/01/06 85/01/06 85/01/06 85/01/06 85/01/07 85/01/07 85/01/07 85/01/07 85/01/08 85/01/08 85/01/09 85/01/04 85/01/10 85/11/13 85/03/07 85/03/10 85/03/12 85/03/19 85/03/22 85/03/30 85/01/01 85/01/01 85/01/06 85/01/07 85/01/07 85/01/07 85/01/07 788112 85/01/08 85/01/09 85/01/04 85/01/10 ORIG. SIRE 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 737391 788112 788112 788112 788112 737391 788112 788112 788112 737391 788112 788112 788112 737391 788112 737391 788112 788112 737391 AUDIT SIRE 512959 786052 786052 786052 786052 786052 786052 788112 788112 788112 788112 788112 788112 788112 759316 788112 788112 788112 788112 ORIG. DAM 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 772871 782678 782678 772863 772863 772871 772857 772857 782681 772871 797315 797315 759324 -1772871 759316 772871 772893 772875 772871 AUDIT DAM 299711 810025 810013 810015 810006 810001 810011 782678 782678 772857 797315 797315 759324 75932485-803 759316 772893 772875 7S9315 8S-803

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 830566 830567 830568 830539 830577 85-815 85-815 85-816 85-816 85-817 85-817 830569 85-818 85-818 830570 8s-819 85-819 85-900 830531 85-900 85-900A 85-900A 830531 830532 85-901 85-901 830533 85-902 85-902 830534 85-903 85-903 830535 85-904 85-904 85-904A 85-904A 830535 830536 85-905 85-905 830537 85-906 85-906 85-907 85-907 830538 85-908 85-908 830538 85-908 85-908 830540 85-909 85-909 830541 85-910 85-910 830571 85-912 85-912 85-913 816558 85-913 85-913A 85-913A 816558 85-915 816559 85-915 85-915A 85-915A 816559 830573 85-916 85-916 85-916A 85-916A 830573 816560 85-917 85-917 85-919 830575 85-919 85-919A 85-919A 830575 85-920 816561 85-920 85-920A 85-920A 816561 85-921 816562 85-921 85-921A 85-921A 816552 85-922 830576 85-922 85-922A 85-922A 830576 85-923 830576 85-923 85-923A 85-923A 830576 830578 85-924 85-924 85-924A 85-924A 830578 85-925 816563 85-925 85-925A 85-925A 816563 830579 85-926 85-926 830579 85-927 85-927 830580 85-928 85-928 816564 85-929 85-929 85-930 830582 85-930 85-930A 85-930A 830582 85-932 830583 85-932 85-932A 85-932A 830583 85-932B 85-932B 830583 SUFK RAMB SUFK RAMB SUFK RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAME RAMB RAMB RAMB RAMB RAMB RAMB RAMB 85/01/15 85/01/17 85/01/17 85/01/17 85/01/19 85/01/01 85/01/01 85/01/02 85/01/02 85/01/02 85/01/03 85/01/03 85/01/03 85/01/03 85/01/04 85/01/04 85/01/05 85/01/05 85/01/05 85/01/06 85/01/06 85/01/07 85/01/07 85/01/07 85/01/08 85/01/08 85/01/08 85/01/08 85/01/08 85/01/09 85/01/10 85/01/15 85/01/17 85/01/17 85/01/17 85/01/19 85/01/01 85/01/01 85/01/01 85/01/02 85/01/02 85/01/02 85/01/02 85/01/03 85/01/03 85/01/03 85/01/15 85/01/03 85/01/04 85/01/04 85/01/05 85/01/05 85/01/05 85/01/05 85/01/OS 85/01/06 85/01/06 85/01/06 85/01/07 85/01/07 85/01/07 85/01/07 85/01/07 85/01/07 85/01/08 85/01/08 85/01/08 85/01/08 85/01/08 85/01/08 85/01/08 85/01/08 85/01/08 85/01/08 85/01/09 85/01/09 85/01/10 85/01/10 85/01/11 85/01/11 85/01/11 ORIG. SIRE 788112 830567 788112 737391 737391 786553 786553 786553 786553 786553 786553 786553 786553 786553 7865S³ 512959A 512959A 788112 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 AUDIT SIRE 788112 788112 788112 788112 788112 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 7865S³ 786553 7865S³ ORIG. DAM 759313 759314 759314 772871 772871 792304 792304 792304 757121 757121 792308 792308 803839 803839 777134 323319A 323319A 747432 747432 799435 799435 799435 792317 792317 805497 805497 805497 792305 792305 792302 792302 792302 792302 792311 792311 792311 792311 774667 774667 774667 774667 792303 792303 792306 792306 805185 805185 792299 792299 792299 AUDIT DAM 759313 759314 759314 772866 772867 792304 792304 757121 757121 792308 803839 803839 777134 777134 747432 747432 799435 799435 792317 805497 805497 792305 792302 792302 792311 792311 774667 774667 792303 792306 805185

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

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

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE 831252 816773 816774 85-993 85-993 85-994 85-994 85-996 85-996 85-997 85-997 85-999 85-999 850172 85 172 850172 850172A 850172A 850172 85-1006 831261 851006 85-1007 831262 851007 85-1008 831263 851008 851009 85-1009 831264 851009A 851009A 831264 85-1010 831265 851010 851011 85-1011 831266 851011A 851011A 831266 85-1013 831268 851013 831269 85 104 85104 830558 85797 85797 554320 8580 8580 85814 85815 85819 85820 85821 85822 85824 541127 85900 85900 830531 85900 85900 541127 85900A 85900A 541127 85900B 85900B 541128 85901 85901 541129 85 902 85902 541129 85902A 85902A 541130 85 903 85903 541131 85 904 85904 541132 85907 85907 541133 85 908 85908 541134 85 910 85910 541135 85912 85912 541136 85913 85913 541137 85 914 85914 541138 85 917 85917 541138 85917A 85917A 541139 85 918 85918 541140 85 920 85920 541113 85 921 85921 541113 85921A 85921A 541113 85921B 85921B 541114 85 922 85922 541115 85 924 85923 RAMB RAMB SUFK RAMB SUFK SUFK SUFK RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK SUFK 85/02/21 85/02/21 85/02/06 85/02/22 85/02/02 85/02/07 85/02/07 85/03/01 85/03/01 85/03/02 85/03/02 85/03/02 85/03/03 85/03/03 85/03/03 85/03/04 85/03/05 85/01/06 85/02/18 85/01/01 85/01/01 85/01/01 85/01/07 85/01/07 85/01/07 85/01/12 85/01/04 85/01/01 85/01/04 85/01/04 85/01/04 85/01/06 85/01/06 85/01/06 85/01/06 85/01/15 85/01/15 85/01/19 85/01/25 85/01/25 85/01/26 85/02/01 85/02/01 85/02/01 85/02/04 85/02/06 85/02/06 85/02/06 85/02/06 85/02/07 BS/02/21 85/02/21 85/02/07 85/03/01 85/03/01 85/03/02 85/03/02 85/03/03 85/03/03 85/03/04 85/02/24 85/02/18 85/01/01 85/01/01 85/01/01 85/01/07 85/01/07 85/01/07 85/01/12 85/01/06 85/01/06 85/01/06 85/01/15 85/01/19 85/01/26 85/02/01 85/02/01 85/02/04 85/02/06 85/02/06 85/02/07 786553 786553 307047A 737391 307047A 462670A 462670A 737391 737391 737391 737391 737391 737391 737391 737391 786553 737391 737391 538496A 403689A 403689A 403689A 403689A 403689A 403689A 403689A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 850104 539548 539549 539550 539552 539553 539551 539554 541148 AUDIT SIRE 786553 786553 462670A 786553 786553 786553 786553 786553 786553 786553 512959 538,496A 403,689A 403,689A 403,689A 403,689A 403,689A 403,689A 403,689A 512,959A 512,959A 512,959A 512,959A 512,959A 512,959A 512,959A 512,959A 512,959A 512,959A 512,959A 512,959A ORIG. DAM 807917 807917 792301 772871 785468 810060 810060 772871 772871 772871 772871 772871 772871 772871 772871 805184 772871 772871 554294A 299711A 299711A 481352A 403684A 403684A 403684A 472133A 328265A 328265A 328265A 328265A 328265A 472153A 472153A 472153A 472153A 323319A 323319A 403687A 323320A 323320A 472159A 481371A 481371A 481371A 512959A 472118A 472118A 472118A 472118A 328270A AUDIT DAM 807917 807917 810060 792294 792294 792295 792295 805168 805168 805184 390793 554,294A 299,711A 299,711A 481,352A 403,684A 403,684A 403,686A 472,133A 472,153A 472,153A 472,153A 323,319A 403,687A 472,159A 481,371A 481,371A 472,128A 472,118A 472,118A 328,270A

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB ORIG. SIRE AUDIT SIRE ORIG. DAM AUDIT DAM 85925 8592SA 85926 85926A 85926B 85927 85927 85927A 85927B 85928 85928 q5928A 85928B 85929 85930 85930A 85931 85931 8S931A 85932 85932A 85932B 85933 85933 85933A BS934 85934 85934A 85934A 85935 85935A 85936 85936A 85937 85937 85937A 85937B 85937C 85938 85938A 85939 85939A 85941 85941A 85942 85942A 85945 85945A 859SO 85950 85 925 85925A 85 926 85926A 85926B 85 927 85-927 85927A 85927B 85 928 85-928 85928A 85928B 85 929 85 930 85930A 85931 85-931 85931A 85-932 85932A 85932B 85 933 85933 85933A 8S 934 85934 85934A 85934A 85 935 85935A 85 936 85936A 85 937 85937 85937A 85937B 85937C 85 938 85938A 85 939 85939A 85941 85941A 85942 85942A BS945 85945A 85-950 85950 541116 541116 541117 541117 541117 541118 830580 541118 541118 541119 830581 541119 541119 541120 830582 830582 541121 830583 541121 830S⁸⁴ 830584 830584 541122 830585 541122 541123 830586 541123 830586 541123 541123 830587 830587 541125 830588 54112S 830588 541125 541126 541126 830590 830590 831211 831211 831212 831212 831215 831215 831216 831216 541149

S41124

541152 SUFK SUFK SUFK SUFK SUFK SUFK RAMB SUFK SUFK SUFK RAMB SUFK SUFK SUFK PAMB SUFK RAMB SUFK RAMB SUFK RAMB RAMB RAMB SUFK RAMB SUFK SUFK RAMB SUFK RAMB SUFK SUFK RAMB RAMB SUFK RAMB SUFK RAMS SUFK SUFK SUFK RAMB SUFK RAMB RAMB PAMB RAMB RAMB RAMB RAMB RAMB RAMB 85/02/11 85/02/11 85/02/11 85/02/11 85/02/11 85/02/15 85/01/08 85/02/15 85/02/15 85/02/15 85/01/09 85/02/15 85/02/15 85/02/17 85/01/10 85/01/10 85/02/18 85/01/10 85/02/18 85/01/11 85/01/11 85/01/11 85/02/21 85/01/11 85/02/21 85/02/21 85/01/12 85/02/21 85/01/12 85/02/21 85/02/21 85/01/13 85/01/13 85/03/01 85/01/13 85/03/01 85/01/13 85/03/01 85/03/01 85/03/01 89/01/14 89/01/14 85/01/16 85/01/16 85/01/17 85/01/17 85/01/18 85/01/18 85/01/01 85/02/01 85/02/11 85/02/11 85/02/15 85/01/08 85/02/15 8S/01/09 85/02/17 85/02/17 85/01/10 85/01/11 85/02/21 85/02/21 85/02/21 85/01/13 85/03/01 85/03/01 85/03/04 85/02/01 512959A 512959A 512959A S12959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 737391 737391 512959A 512959A 512959A 737391 737391 737391 512959A 5129S9A 512959A 512959A 512959A 512959A 512959A 512959A 512959A 737391 737391 512959A S12959A 512959A S12959A 512959A 512959A 512959A 737391 737391 737391 737391 737391 737391 737391 737391 786553 786553 786553 786553

S12,959A

512,959A 512,959A 786553 512,959A 512,959A 512,959A 786553 512, 959A 481393A 481393A 481393A 481393A 481393A 348613A 348613A 348613A 348613A 348613A 348613A 348613A 348613A 481370A 772871 772871 328260A 328260A 328260A 772871 772871 772871 481368A 481368A 481368A 481368A 481368A 481368A 481368A 390789A 390789A 772871 772871 481372A 481372A 481372A 481372A 481372A 481372A 481372A 772871 772871 772871 772871 772871 772871 772871 772871 805494 805494 512,959A 512,959A 512,959A 512,959A 512,959A 786553 786553 481, 393A 481,393A 384,613A 792303 384,613A 792306 481,370A 481,370A 805185 792299 481,368A 481,368A 390,789A 774700 481,372A 481,3727 472,138 805494

BILLS OF SALE SORTED BY PARTNERSHIP

PARTNERSHIP: RCR6

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 831216 85950A 85950A 831216 85950B 85950B 831217 85-951 85951 831217 85951 85951 85951A 831217 85951A 85951BB 8S951BB 831217 831218 8S-952 85952 831218 85952A 85952A 831219 85-953 85953 831219 8S953A 85953A 831222 85-956 85956 831222 85956A 85956A 85-957 5957 831224 85-958 831227 85-964 831227 85964A 831227 85964B 831228 8S-965 831228 85965A 831229 85-966 831230 85-967 831231 85-968 831232 85-969 831233 85-970 831233 85970A 831234 85-971 831234 BS971A 831235 8S-973 831235 85973A 831237 85-976 831237 85976A 831238 85-977 831238 85977A 831238 85977B 831239 85-978 831239 85978A 831240 85 879 831240 85979A 831240 85979B 831240 85-980 831240 85980A 831242 85-981 831242 85981A 831243 85-983 831243 85983A 831244 85-984 831244 85984A 831245 85-985 831245 85985A 831246 85 896 85958 85964 85964A 85964B 85965 85965A 85966 85967 85968 85969 85970 85970A 85971 85971A 85973 85973A 65976 85976A 85977 85977A 85977B 85978 85978A 85979 85979A 85979B 85980 85980A 85981 85981A 85983 85983A 85984 85984A 85985 85985A 85986 831223 541107 831241 541111 RAMS RAMB RAMB RAMB RAMB RAMB RAMS RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMS RAMB RAME RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB SUFK 85/02/01 85/01/01 85/01/01 85/02/01 85/02/01 85/01/01 85/02/02 85/02/02 85/02/02 85/02/02 85/02/03 85/02/03 85/02/04 85/02/04 85/02/05 85/02/05 85/02/05 85/02/06 85/02/06 85/02/06 85/02/08 85/02/08 85/02/11 85/02/11 85/02/11 85/02/12 85/02/12 85/02/13 85/02/13 85/02/13 85/02/13 85/02/14 85/02/14 85/02/14 85/02/14 85/02/14 85/02/15 85/02/15 8S/02/15 85/02/15 85/02/15 85/02/16 85/02/16 8S/02/17 85/02/17 85/02/17 85/02/17 85/02/18 85/02/18 85/02/18 85/02/01 85/02/02 85/02/02 85/02/03 85/02/04 85/02/04 85/02/05 85/02/06 85/02/06 85/02/08 85/02/08 85/02/11 85/02/11 85/02/12 85/02/13 85/02/13 85/02/14 85/02/14 85/02/15 85/02/15 65/02/16 85/02/17 85/02/17 85/02/18 85/03/11 ORIG. SIRE 786553 786553 786553 786553 786553 786553 737391 737391 737391 737391 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 737391 737391 786553 786553 737391 737391 737391 737391 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 AUDIT SIRE ORIG. DAM AUDIT DAM 805494 777129 777129 805498 805498 823067 8230G⁷ 774672 774672 772856 774703 774703 805495 805494 805494 805494 805494 805494 805494 772871 772871 772871 772871 772856 7728S⁶ 774703 774703 805495 805495 805495 777129 777129 777129 805498 805498 823067 772871 772871 805499 805499 772871 772871 772871 772871 792312 792312 792312 792312 792312 810659 368,192A 810659 810659 810659 810659 820684 820684 797318 797318 797318 797318 805180 805180 805180 352,816A 792312 792321 792312 805500 810659 805499 805180 797318 820684 797318 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 403,689A 786553 786553 786553 786553 786553 403,689A

PARTNERSHIP: RCR6

BILLS OF SALE SORTED BY PARTNERSHIP

ORIG. TAG AUDIT TAG ORIG. REGIST AUDIT REGIST ORIG. AUDIT ORIG. BREED BREED DOB AUD. DOB 831246 85986A 85986A 831247 85-987 85987 831247 85987A 85987A 831247 85987B 85987B 831248 85-989 85989 831248 85989A 85989A 831249 85-990 85990 831249 85990A 85990A 831249 85-996 85996 831252 85-997 85997 831252 85-998 85998 831252 85998A 85998A 85999 831254 85-999 86-2101 86-2101 845015 86-2105 86-2105 845018 831251 831253 RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAMB RAME RAMB RAMB RAMB RAMB 85/02/18 85/02/18 85/02/18 85/02/18 85/02/19 85/02/19 85/02/19 85/02/19 85/02/20 85/02/22 85/02/22 85/02/22 85/02/22 8S/01/08 85/01/15 85/02/18 85/02/19 85/02/19 85/02/20 85/02/22 85/02/22 85/02/22 86/01/08 85/01/15 ORIG. SIRE 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 786553 814990 737391 AUDIT SIRE 786553 786553 786553 786553 786553 786S⁵³ 786553 814990 814990 ORIG. DAM 805180 820675 820675 820675 749171 749171 749171 749171 792301 785468 785468 785468 785468 802217 772871 AUDIT DAM 820675 749171 749171 792301 785468 785468 785468 802217 825212

TOTAL NUMBER OF SHEEP IN DATABASE FOR RCR6: 1415

.

.

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

A B C 1981 FLOCK RECAPS

PARTNERSHIP

2 FOR ALL SHEEP PARTNERSHIPS

15 RCR #5-2(7) TOTAL HEAD ON HAND BEGINNING OF YEAR BVC'S ON HAND BEGINNING OF YEAR RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

Appendix F--1981 through 1991 Annual Flock Recap Sheets [SHEEPBOK XLW]RCR1981.XLS D E F G H I J K L

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE [SHEEPBOK.XLW]RCR1981.XLS M N O P Q R S T U V 1981 FLOCK RECAPS

FOR ALL PARTNERSHIP

SALES ON FORECLOSED NOTES DROUGHT SALES OR DEATH OR ABANDONMENT SALES INCLUDING DISPERSAL SALES HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

[SHEEPBOK XLW]RCR1982.XLS RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1

TOTAL

TOTAL

A

6 PARTNERSHIPS

15 RCR #5-2(7) RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

B C 1982 FLOCK RECAPS D E F G H I J K L FOR ALL SHEEP PARTNERSHIPS TOTAL HEAD ON HAND BEGINNING OF YEAR BVC'S ON HAND BEGINNING OF YEAR

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE [SHEEPBOK.XLW]RCR1982.XLS P Q R S T U V M N O 1982 FLOCK RECAPS SALES ON FORECLOSED NOTES SALES INCLUDING DISPERSAL SALES DROUGHT SALES OR DEATH OR ABANDONMENT

2 FOR ALL SHEEP PARTNERSHIP HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1 1023

TOTAL

TOTAL

A

6 PARTNERSHIPS

15 RCR #5-2(7) RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

[SHEEPBOK XLW]RCR1983.XLS B C 1983 FLOCK RECAPS D E F G H I J K L FOR ALL SHEEP PARTNERSHIPS TOTAL HEAD ON HAND BEGINNING OF YEAR BVC'S ON HAND BEGINNING OF YEAR

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE 1401 1234 1023 1492 1401 M N O 1983 FLOCK RECAPS SALES ON FORECLOSED NOTES SALES INCLUDING DISPERSAL SALES DROUGHT SALES OR DEATH OR ABANDONMENT

2 FOR ALL SHEEP PARTNERSHIP [SHEEPBOK.XLW]RCR1983.XLS P Q R S T U V HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

1865 RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1

TOTAL

TOTAL

A B C 1984 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS

6 PARTNERSHIPS

15 RCR #5-2(7) TOTAL HEAD ON HAND BEGINNING OF YEAR BVC'S ON HAND BEGINNING OF YEAR RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

1420 1865 M N O 1984 FLOCK RECAPS FOR ALL SHEEP PARTNERSHIP [SHEEPBOK XLW]RCR1984.XLS D E F G H I J K L

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE 1350 1004 1350 2443 2301 2301 2041 [SHEEPBOK.XLW]RCR1984.XLS P Q R S T U V SALES ON FORECLOSED NOTES DROUGHT SALES OR DEATH OR ABANDONMENT SALES INCLUDING DISPERSAL SALES HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

1031 1350 3617 1350 RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1

TOTAL

TOTAL

A

6 PARTNERSHIPS

15 RCR #5-2(7) RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

[SHEEPBOK XLW]RCR1985.XLS B C 1985 FLOCK RECAPS D E F G H I J K L FOR ALL SHEEP PARTNERSHIPS TOTAL HEAD ON HAND BEGINNING OF YEAR 1350 BVC'S ON HAND BEGINNING OF YEAR 1350

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE 1125 1016 2133 1998 1998 1782 2641 3617 1125 4509 4245 4245 3790 M N O 1985 FLOCK RECAPS SALES ON FORECLOSED NOTES SALES INCLUDING DISPERSAL SALES DROUGHT SALES OR DEATH OR ABANDONMENT

2 FOR ALL SHEEP PARTNERSHIP [SHEEPBOK.XLW]RCR1985.XLS P Q R S T U V HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

1688 1611 1125 5284 1096 1125 RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1

TOTAL

TOTAL

A

6 PARTNERSHIPS

15 RCR #5-2(7) RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

[SHEEPBOK XLW]RCR1986.XLS B C 1986 FLOCK RECAPS D E F G H I J K L FOR ALL SHEEP PARTNERSHIPS TOTAL HEAD ON HAND BEGINNING OF YEAR 1096 1125 BVC'S ON HAND BEGINNING OF YEAR 1611 1125

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE 1160 1622 1778 1513 1665 1513 1665 1328 1476 3268 5284 1160 5260 4934 4934 4369 M N O 1986 FLOCK RECAPS SALES ON FORECLOSED NOTES SALES INCLUDING DISPERSAL SALES DROUGHT SALES OR DEATH OR ABANDONMENT

2 FOR ALL SHEEP PARTNERSHIP [SHEEPBOK.XLW]RCR1986 XLS P Q R S T U V HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

1044 1721 1240 1160 6097 1160 RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1

TOTAL

TOTAL

A B C 1987 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS

6 PARTNERSHIPS

15 RCR #5-2(7) TOTAL HEAD ON HAND BEGINNING OF YEAR 1160 BVC'S ON HAND BEGINNING OF YEAR 1721 1240 1160 RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

6097 2578 M N O 1987 FLOCK RECAPS FOR ALL SHEEP PARTNERSHIP [SHEEPBOK XLW]RCR1987.XLS D E F G H I J K L

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE 1849 1012 1080 1833 1007 1717 1007 1717 1540 2529 3925 3667 3667 3220 [SHEEPBOK.XLW]RCR1987 XLS P Q R S T U V SALES ON FORECLOSED NOTES DROUGHT SALES OR DEATH OR ABANDONMENT SALES INCLUDING DISPERSAL SALES HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

1757 1272 1208 1849 8742 1849 RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1

TOTAL

TOTAL

A B C 1988 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS

6 PARTNERSHIPS

15 RCR #5-2(7) TOTAL HEAD ON HAND BEGINNING OF YEAR 1849 BVC'S ON HAND BEGINNING OF YEAR 1757 1272 1208 1849 RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

3829 8742 M N O 1988 FLOCK RECAPS FOR ALL SHEEP PARTNERSHIP [SHEEPBOK XLW]RCR1988.XLS D E F G H I J K L

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE 1074 2921 1006 2737 1006 2737 2441 5919 5536 5536 4897 [SHEEPBOK.XLW]RCR1988 XLS P Q R S T U V SALES ON FORECLOSED NOTES DROUGHT SALES OR DEATH OR ABANDONMENT SALES INCLUDING DISPERSAL SALES HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

1050 1939 1776 1290 1205 2195 9253 1346 RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1

TOTAL

TOTAL

[SHEEPBOK XLW]RCR1989XLS B C 1989 FLOCK RECAPS D E F G H I J K L FOR ALL SHEEP PARTNERSHIPS A

6 PARTNERSHIPS

15 RCR #5-2(7) RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

TOTAL HEAD ON HAND BEGINNING OF YEAR 1346 BVC'S ON HAND BEGINNING OF YEAR 1776 1290 1205 2195 2578 9253 M N O 1989 FLOCK RECAPS FOR ALL SHEEP PARTNERSHIP June

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE 1992 1857 1857 1615 3824 3566 3566 3110 [SHEEPBOK.XLW]RCR1989 XLS P Q R S T U V SALES ON FORECLOSED NOTES DROUGHT SALES OR DEATH OR ABANDONMENT SALES INCLUDING DISPERSAL SALES HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

1462 1837 1356 1241 2450 9749 RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1

TOTAL

TOTAL

[SHEEPBOK XLW]RCR1990 XLS A B C 1990 FLOCK RECAPS

2 FOR ALL SHEEP PARTNERSHIPS

6 PARTNERSHIPS

15 RCR #5-2(7) TOTAL HEAD ON HAND BEGINNING OF YEAR BVC'S ON HAND BEGINNING OF YEAR 1837 1356 1241 2450 RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

1918 9749 M N O 1990 FLOCK RECAPS SALES ON FORECLOSED NOTES SALES INCLUDING DISPERSAL SALES DROUGHT SALES OR DEATH OR ABANDONMENT

2 FOR ALL SHEEP PARTNERSHIP A

2 FOR ALL SHEEP PARTNERSHIPS B C 1991 FLOCK RECAPS D E F G H I J K L

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE 1387 1293 1293 1132 2835 2644 2644 2295 [SHEEPBOK.XLW]RCR1990 XLS P Q R S T U V HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

1515 [SHEEPBOK XLW]RCR1991 XLS 1898 1423 1309 2601 10509 RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1

TOTAL

TOTAL

D E F G H I J K L

6 PARTNERSHIPS

15 RCR #5-2(7) RCR #1 RCR #2 RCR #3 RCR #4 RCR #5 RCR #6

OGT 7-1

TOTAL

TOTAL HEAD ON HAND BEGINNING OF YEAR BVC'S ON HAND BEGINNING OF YEAR 1898 1423 1309 2601 1864 10509

PURCHASED

BVC'S PRODUCED LAMBS BORN REPLACEMENTS RETURNED YEARLINGS RETURNED FOR 10% INCREASE CROP SHARE PAYMENT EWES CULLED BVC'S SOLD DEATH AND DISAPPEARANCE 2758 2571 2571 2216 M N O 1991 FLOCK RECAPS FOR ALL SHEEP PARTNERSHIP [SHEEPBOK.XLW]RCR1991 XLS P Q R S T U V SALES ON FORECLOSED NOTES DROUGHT SALES OR DEATH OR ABANDONMENT SALES INCLUDING DISPERSAL SALES HSRP UNIT PURCHASED EWES ON HAND END OF YEAR LAMBS/YEARLING EWES ON HAND END OF YEAR BREEDING RAMS ON HAND END OF YEAR BVC'S ON HAND END OF YEAR TOTAL HEAD ON HAND END OF YEAR

PARTNERSHIPS

1263 1966 1496 1378 2681 10950 RCR#1 RCR#2 RCR#3 RCR#4 RCR#5 RCR#6 RCR #5-2(7) OGT 7-1

TOTAL

TOTAL

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 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 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 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 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 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 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 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

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.
16. Mr. Hoyt testified, on cross-examination, as follows: