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KORAMBA FARMERS & GRAZIERS No. 1 v. COMMR.

Docket Nos. 3679-96, 3680-96, 3681-96, 3682-96.

110 T.C. 445 (1998)

KORAMBA FARMERS & GRAZIERS No. 1, DEAN PHILLIPS, TAX MATTERS PARTNER, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 29, 1998.

Attorney(s) appearing for the Case

John R. Wilson, Robert S. Rich, and Patrick A. Jackman, for petitioners.

Frederick J. Lockhart, Jr., for respondent.

OPINION

NIMS, Judge:

Respondent issued a notice of final partnership administrative adjustment (FPAA) to each of the two subject partnerships, disallowing in each instance soil and water conservation expenditure deductions under section 175, as follows:

                                                Amount of
                                                deduction
      Partnership...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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