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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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