My father is 86 and raises a few cattle for something to do. He sold the cattle which he had held for more than 5 years to a buyer, who sold them to someone else.
My father never received a 1099 from anyone... Does he owe taxes on what he received?

Cattle is either a capital asset (sale to be reported on Schedule D) or business property (sale to be reported on Form 4797).

Either way, the sale MUST be reported whether he got a Form 1099 or not.