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AGRO SCIENCE COMPANY v. COMMISSIONER

Docket Nos. 22313-86, 22687-86, 22755-86.

58 T.C.M. 1093 (1989)

T.C. Memo. 1989-687

Agro Science Company, Bavaro Investment Company, Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed December 28, 1989.

Attorney(s) appearing for the Case

Ronald M. Mankoff, G. Tomas Rhodus, and Brett B. Flagg, 300 Crescent Court, Dallas, Tex., for the petitioners. Pamela V. Gibson, Judy Jacobs, and Kathleen E. Whatley, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

In these consolidated cases the Commissioner determined adjustments to the 1982 and 1983 Federal partnership returns for the Agro Science Company ("Agro"), R&D Partners - 82 ("RDP"), and Alfa Medical Research Associates ("Alfa") by denying deductions as follows:

Agro
         1982

       R&D expense .................... $593,353.29
       Accounting fees .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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