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Pasture Almond Livestock
Year Rent Sales Sales
1990 -0- -0- -0-
1991 $2,692 -0- -0-
1992 5,620 -0- -0-
1993 12,076 -0- -0-
1994 -0- $2,363 $2,021
1995 -0- -0- 185
Petitioner sought and received advice from various advisers
and agricultural experts. One such adviser was Jose Collado
(Collado), a certified public accountant licensed to practice in
the State of California. Before providing accounting services
for petitioner, Collado had provided accounting services to
almond farmers and cattle ranchers located near the Omega farm
activity. Aside from providing accounting services to Omega,
Collado regularly advised petitioner to make improvements to
Omega’s existing farm activity and to consider alternative
farming methods in order to lower expenses and increase income.
Petitioner was advised to increase the size of Omega’s herd,
replace dead or unproductive almond trees, and improve
irrigation.
In addition to the advice Omega received from Collado,
Omega’s bookkeeper arranged meetings with various agricultural
experts with whom petitioner would discuss changes to Omega’s
existing farm activity and/or alternative farming techniques
suitable to Omega’s particular terrain and climate. Petitioner
attended a 1-day olive grower’s convention where he sought advice
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Last modified: May 25, 2011