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OREGON TRAIL MUSHROOM COMPANY v. COMMISSIONER

Docket No. 5657-89.

63 T.C.M. 3045 (1992)

T.C. Memo. 1992-293

Oregon Trail Mushroom Company, Paul H. Rutten, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 19, 1992.

Attorney(s) appearing for the Case

James H. Stethem, James A. Comodeca and Michael R. Nelson, for the petitioner. Tim A. Tarter and Randall G. Durfee, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner proposed adjustments to partnership items of Oregon Trail Mushroom Co. (OTM) pursuant to the partnership audit and litigation procedures of sections 6221-6233 with respect to taxable years 1984 and 1985. The proposed adjustments are as follows:

Partnership Item                                               1984          1985

Depreciation .............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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