Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 10




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          hearing commenced on October 4, 1999, and ended on November 5,              
          1999.                                                                       
          AMCOR                                                                       
               AMCOR was organized in 1981 by petitioner, George Schreiber,           
          and Robert Wright.                                                          
               As of December 1988, AMCOR was headquartered in Irvine,                
          California.                                                                 
               For a period beginning some time after AMCOR’s organization            
          in 1981 and ending in 1986, AMCOR was in the business of                    
          promoting tax shelter partnerships, including the partnership.              
          General Partners                                                            
               During 1986 and all subsequent years relevant to this case,            
          petitioner, George Schreiber, and Robert Wright were the only               
          general partners of the partnership.  Mr. Schreiber died in                 
          August 1991.                                                                
          Respondent’s Examinations                                                   
               Introduction                                                           
               During the mid- and late-1980's, AMCOR’s business activities           
          drew the attention of various of respondent’s officers and                  
          employees, particularly civil examination and criminal                      
          investigative personnel in respondent’s Dallas, Texas, and Laguna           
          Niguel and San Jose, California, districts.  Those personnel                
          examined and investigated both AMCOR and various entities and               








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