T.C. Memo. 2000-271
UNITED STATES TAX COURT
AGRI-CAL VENTURE ASSOCIATES, FREDERICK H. BEHRENS,
TAX MATTERS PARTNER, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 12530-90, 12532-90, Filed August 28, 2000.
15034-91, 15041-91
15047-91, 15050-91,
15058-91.
1 Cases of the following petitioners have been consolidated
herewith: Crop Associates-1986, Frederick H. Behrens, Tax
Matters Partner, docket No. 12532-90; Agri-Venture Fund,
Frederick H. Behrens, Tax Matters Partner, docket No. 15034-91;
Houston Farm Associates-II, Robert A. Wright, Tax Matters
Partner, docket No. 15041-91; Agri-Venture Associates,
Frederick H. Behrens, Tax Matters Partner, docket No. 15047-91;
Dixie Ventures-1985, Frederick H. Behrens, Tax Matters Partner,
docket No. 15050-91; Texas Farm Venturers, Robert A. Wright, Tax
Matters Partner, docket No. 15058-91. Prior reports with respect
to Crop Associates–1986, Frederick H. Behrens, Tax Matters
Partner v. Commissioner, docket No. 12532-90, appear at 113 T.C.
115 (1999), and T.C. Memo. 2000-216.
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