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other places.
Yuma Mesa entered into an agreement with Hilltop
Plantations, Inc., to provide agricultural research and
development services with respect to the growing of jojoba on
land in Yuma, Arizona (plantation I). Cactus Wren entered into
an agreement with Mockingbird Plantations, Inc., to provide
agricultural research and development services with respect to
the growing of jojoba on land in Yuma, Arizona (plantation II),
adjacent to plantation I. The ownership of Hilltop Plantations,
Inc., and Mockingbird Plantations, Inc., is identical. Neither
Yuma Mesa nor Cactus Wren engaged in any activity other than to
enter into agreements described herein and transmit payments to
Hilltop Plantations, Inc., and Mockingbird Plantations, Inc.
1. Yuma Mesa Jojoba, Ltd.4
When the petition was filed, the principal place of business
of Yuma Mesa was Dallas, Texas.
On December 31, 1982, Yuma Mesa was organized by Woodburn
and G. Dennis Sullivan (Sullivan) as a limited partnership with a
described purpose of conducting research and development
involving the jojoba plant. Woodburn and Sullivan were co-
4 Although Cactus Wren is the named partnership in these
consolidated cases (since the petition filed by its tax matters
partner bears the lowest docket number), we first discuss the
formation of the Yuma Mesa limited partnership, which is the
primary partnership in these transactions.
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