Free Motion to Dismiss - Rule 12(b)(1) - District Court of Federal Claims - federal

Case 1:05-cv-00743-FMA

Document 19-5

Filed 12/07/2007

Page 1 of 20

Defendant's Exhibit 6

B-35

Case 1:05-cv-00743-FMA

Document 19-5 Filed 12/07/2007 ~ ;;...!.Tl: '.~ ,j:Y'~~ ~.=~, llL~ Page 2 of 20

~1 ~ ~Hi - f:;i."; ~t1.tiD¡:Ln '.) lÍ i.~ L ~ ....:J __to jj.;jj

IUU ~U IJ .2 ~ . \ J
,':, C r~- ¡ '.l E 0

:. : : T! 'ì ~ITED STATES TAX COURT
r n' ~ "ni
It , l i '1" r"-~
! --'

AGRI-CA~\~ENæURE' ASSOCIATES, )
WILLIAM T. AND CAROLL S. FLOWERS, )

)

'Sl) ,III'; 1 3

''i r. .

the Tax Matters Partner )

Partners Other Than )
Petitioners,
v.
) )
)

) ) ) ) )

DOCKET NO.

~::5JO-30

COMMISSIONER OF INTERNAL
REVENUE,

Respondent.

) )

: MAIL CLERK

!,i_\

1'

j 'ADMISSIONS
i

: RECORDED PETITION FOR READJUSTMENT OF PARTNERSHIP I, & SLRVEO

ITEMS UNDER CODE SECTION 6226

William T. and Carroll S. Flowers

pua FILES

J

("Petitioners"), being notice partners other than the

Tax Matters Partner for the above-named partnership, by
their undersigned attorneys, hereby petition for a
readj ustment of partnership items set forth by the

Commissioner of Internal Revenue in his Notice of Final

Partnership Administrative Adjustment ("FPAA") dated
March 14, 1990, and as a basis for this proceeding,

allege as follows:
1. Petitioners, William T. and Carroll s.
Flowers, are individuals, husband and wife, whose
address is 203 Pinetree Drive, Dothan, Alabama 36303.

CERTIFIED TRUE COP'
ROBERT R. 01 TROUß' C.LEIC 'A.lÄ~" .

BY ~I\i tt£ ~/tt
. DEPUTY CLERK

B-36

SFYVEfì JUN 14 1990

Case 1:05-cv-00743-FMA

Document 19-5
- 2 -

Filed 12/07/2007

Page 3 of 20

2. Agri-Cal Venture Associates ("the
Partnership") has its principal place of business at

52300 Enterprise Way, Coachella, California 92236. Its
taxpayer identification number is 33-0l8946l.

3. The Tax Matters Partner for the partnership
is Fred H. Behrens. Mr. Behrens' current address is
52300 Enterprise Way, Coachella, California 92236.

4. The partnership return (Form 1065) for the
period here involved (the taxable year ending November
30, 1986) was filed with the Office of the Internal
Revenue Service at Fresno, California.

5. Peti tioners are notice partners in the partnership with respect to which this petition is

filed.
6. Peti tioners are currently, and were in 198 6,

limited partners in the Partnership. The Petitioners
filed a j oint federal income tax return (Form 1040) for

calendar year 1986.

7 . Petitioners satisfy the requirements of
section 6226 (d) of the Internal Revenue Code of 1986, as

amended (the "Code"), in that the partnership items of

Peti tioners in issue for the Partnership's taxable year
ending November 30, 1986 have not become nonpartnership
items by reason of one or more of the events described
in section 6231 (b) of the Code. The period wi thin which

B-37

Case 1:05-cv-00743-FMA

Document 19-5
- 3 -

Filed 12/07/2007

Page 4 of 20

any tax attributable to such partnership items may be
assessed against the Petitioners has not expired.

8. The Notice of FPAA was dated and mailed to
the Tax Matters Partner on March l4, 1990 by the Office
of the Internal Revenue Service at Fresno, California.

A copy of such Notice is attached hereto and marked
"Exhibit A."

9. The Tax Matters Partner for the Partnership
has not filed a petition for readjustment of partnership
items within the period specified by section 6226 (a) of
the Code.

10. The adjustments to partnership items made by
the Commissioner consist of (a) disallowance of Schedule F (Farm) deductions of the Partnership for the

taxable year ending November 30, 1986, in the amount of
$32,181,001, all of which is in dispute, (b)

disallowance of other deductions of the Partnership for the taxable year ending November 30, 1986, in the amount

of $634,885, all of which is in dispute, and (c)
reduction of the tax preference item of qualified
investment expense for the taxable year ending November

30, 1986, in the amount of $30,428,782. The grounds for
Respondent's adjustments are stated in an Explanation of Adjustments accompanying the Notice of FPAA sent to the

Tax Matters Partner.

B-38

Case 1:05-cv-00743-FMA

Document 19-5
- 4 -

Filed 12/07/2007

Page 5 of 20

11. The adjustments to partnership items set
forth in said Notice of FPAA are based upon the

following errors: A. Respondent erred in disallowing all of the
Partnership's Schedule F (Farm) deductions in the amount
of $32,l8l,OOl.

B. Respondent erred in disallowing the
deductions other than the Schedule F (Farm) deductions
in the amount of $634,885.

C. Respondent erred in determining that the
Partnership's activities constituted a series of sham
transactions lacking economic substance.

D. Respondent erred in determining that the
Partnership did not actively engage in the trade or business of farming during the taxable year ending

November 30, 1986.
E. Respondent erred in determining that it has
not been established that the Partnership paid or
incurred bona fide ordinary and necessary trade or

business expenses currently deductible under Code

Section l62.
F. Respondent erred in determining that, even if
the Partnership activities did constitute a valid trade
or business, it has not been established that the

partners were at risk for such activities pursuant to
the provisions of Section 465 of the Code.

B-39

Case 1:05-cv-00743-FMA

Document 19-5
- 5 -

Filed 12/07/2007

Page 6 of 20

G. Respondent erred in determining that amounts
covered by assumption agreements signed by the limited

partners are not includible in their adjusted partnership basis, and Respondent erred in determining
that it has not been established that the assumption
agreements represent the assumption of bona fide

partnership liabilities pursuant to the provisions of
Section 752 of the Code.

12. The facts upon which the Petitioners rely as
the basis for this proceeding are as follows:

A. The Partnership is a limited partnership organized in 1986. The Partnership i s taxable year in
issue ended November 30, 1986.

B. The Partnership tim~ly filed its u.S.
Partnership Return of Income (Form 1065) with the Office
of the Internal Revenue Service at Fresno, California
for the taxable year ending November 30, 1986.

C. In its return for the taxable year ending
November 30, 1986, the Partnership reported Schedule F
(Farm) and other deductions, and qualified investment

expenses.
D. During the taxable year ending November 30,
1986, the Partnership incurred and paid ordinary and

necessary expenses in the conduct of its trade or
business of farming, allowable as deductions under the

B-40

Case 1:05-cv-00743-FMA

Document 19-5
- 6 -

Filed 12/07/2007

Page 7 of 20

Code, in an amount not less than the amount claimed on

the Partnership return.
E. During the taxable year ending November 30,
1986, the Partnership engaged in bona fide farming

acti vi ty, which had economic substance and constituted a
trade or business for all purposes of the Internal

Revenue laws.
F. During the taxable year ending November 30,
1986, the Partnership engaged in the trade or business
of farming primarily for the purpose of earning profits.

G. Each partner's distributive share of
Partnership deductions and losses for the taxable year
ending November 30, 1986 is allowable within the

provisions of Section 465 of the Code, since each
partner was "at risk," within the meaning of Section 465
of the Code, in an amount not less than such
distributive share.

H. Each partner's adj usted basis for his
partnership interest in the Partnership at the close of
the taxable year ending November 30, 1986 was in excess
of such partner's distributive share of partnership
deductions and losses for such taxable year.

WHEREFORE, the Petitioners pray that this Court hear this proceeding, determine that the Respondent
erred as hereinabove alleged, and set aside the asserted

B-41

Case 1:05-cv-00743-FMA

Document 19-5
- 7 -

Filed 12/07/2007

Page 8 of 20

partnership adjustments, and grant such further relief

as m~e appropriate.
Respectfully submitted,
ì

.. tuart E. f'eiget- (S3_05~_41

-¡ø ç vI-rj

/ AROLD & ;iORTER ....~......

Park Avenue Tower 65 East 55th street New York, New York 10022

(2; 7;¡Ju

K. Peter Schmidt í(S-K0153l

AROLD & PORTER

Washington, D. C. 20036
(202) 872-6834

1200 New Hampshire Ave., N.W.

B-42

Case 1:05-cv-00743-FMA

Document 19-5
- 8 -

Filed 12/07/2007

Page 9 of 20

L:~~ ç £
/ ~

Leonard S. Roth ~BLO 239) _

LEVIN, ROTH & KASNER, P. c.
500 Summit Tower Eleven Greenway Plaza

Houston, Texas 77046
(7l3) 877-l600

Dated: June 13, 1990

B-43

Case 1:05-cv-00743-FMA

Intern~l Revenue S~rvic¿

Document 19-5

Filed 12/07/2007uf i:hc Tr-c~'ìC)ur,/ Page 10 of 20 D"pëirtMent

EXHIBIT A

Date: MA 1 4 199

Nôllie

uf F'artner'Cihip;
T-

Tax payer ! dent if Y 1 ng NUMber:
T a;, Vedr E ndecl;

/'"

Date
AGRI-CAL VENTURE ASSOCIATES
52300 Enterprise Way

T~t Matter5 Partner

MA

11att21-5 PartneÎ:
i 4 i¡OO

FPAA Mail ed to fax

Coachella, CA ~ZZJ5

Person ta Contact:
-: i"", '... r:-: :,: ~_-=

"

Contact
=.2.S;

-'-'-., r

~ 1 -.. -. C::' 2.

Telephone NUMber:

NOTI CE OF FI NAL PARTNERSHIP ADMI NI STRATI VE ADJUSTMENT

.\ (~.

~, --,.-: ~j r-i

:.\'~,'t: jetê¡-I'ì -2j +'~.--=~T, ~:'f:::~e: =:i-:: '-J ,j ,-- ri f' ,:",; ~ ::' 2,t t ,:: ¡ie ,J

n .. ~e
,j ;-, d

~ .J .._ LA ~l l- .

,J j 1 " ,'i':: i -,
r-; -=i-';":l

~. ;-,i_: ;:: --\1- -:;-, :-"l~: I: i ~J t- 'e:~: :j:' ¡¡
-''-'D
~ ,-- :-~ :~ -:. íY~ e;i ¿

"

s

~~7:(;r
T C

~:-I

:.~ "~' 1 : ~ .~ t 1 :, ,ì
~ r"e

-t
~ :-. t

,~ ,-; t ,
~-i:.-- 1

:: Ii '~
;S' .: r' r :~~ e ¡- :-: h ~ :-:¡

,. ~_~ I i.~, ',~ r-: ,: )t, rr--:¡

"-,0, r- -51-¡ ; 1-' : ~ ,'_~ J L.t) 1. ¡-,1 ~ n t s ,~ J ,~ ','.=:n T.

=-:=r.,': ;\
~:' u

I.. ó;-,~:

~ ~.. r-

,:1

:~ 1 ¡-; ,j ~ n iJ

l t ~,riì.S ~ì r-

'-.1 rî .~ 1 3 t ~ n t
r e: ~ :1'_

,:.:~ ~ j ~ l- -:

,,) ¡ r r

~h

:: r' '-:~ ~::\ t ~,-,c 1,1

"t".. :: i ;i:~tf~,:Yij -t ~II'::
.n ~,~ d

.~ -I 1 n CJ ö íì d

';rr,
.- ~ - è

\ "¡ ,:i ~ ':: .,:~,~
¡: " r-- 'i'i :: ~ ~I -- ¡=
~ Î' ,.J ,=r-

d

,j

l

':: t: i": 1= il-i
r:-:

~-~"it ~n~ ~3rtner5ni:~
:ì 1, h F~ ~J ~-I r-' ¡-,::;- -:, ¡. ,.' :-~ .: t, i ~ jr ~l

'i L.~ ,rtìc:,
1. ':1 "" ¿-: L ~ ,, , '_1 r:

. :.-" Ii d í.,~:: 1_; :.- ÍÎ

-- - 1 ~ ì ~ e ,j ~- .: '~,-- -- r=
'-;:'('1':::(-, l
"",;",'

'.:' n ,=: -t 1 t Ij t ~:., ~ ,
2 f c\Gï"~'f3~f1'3n~,

~~ ,.- ì, l i':~

1- ": ,~, ,:-:,' " f-, . ,J

~r:: ~-

íi -= r- '~ r-, .. ~'

'--, ,_ ,-~i q í~ ~ e ¡"t ~ n r,

1--, r, ,.- L. :--".; ~~ r¡ ,-j

-" ')

,j :.

:3 :

': -: t ,_~í- r'! , :'-,,--1. t n
;1 ~~ ~, ';1 S I~
h f"i r-,,"-: ~ ~ I-~ ~¡;

u

¡'(::

i"-r -=, T, L -=, ¡-

r: .= c . : t ,': ~,

!Jø days
:. J
,-,'-i_-- r, ~

.2~

fì

--;-, _~ .,~ ¡~ t .1 ~ I " ~'-: l, ~ ". r:~,
~¡ r- .. ,+,~ .:: r: ,:~

h ,:. ~: d ; 1 j
-I ;~1 ,=: ~: ë\ .1 L ¿-, ,;

~',è1~
-~ ~ (' --S í.

'J; L .. ~-,
~.J ~, r¡ -t

_, r~

t

i': -j

ir" ; ~ (:
.";:¡,
~"-, ~

. ~-' ,--

: ::

.J -- L ;-' ~j
':-, ~ ¡ 1-' .~; ~.-

:, r; : ¡r
L

'-:' _~ 1- 7 í~, ;t, "--

-' 1- ," ~ r~
J..; '_ c ~ .:-

~. d

~ \-

L '--'~ ,,r~ - ~-: ,~' ;,
--, ;: ~.

u
.-:

:-' g ¿ -t, ~¡:::"" ri õ v C
~-= Î :: ~-~::
.~ '-) ¡

.. ,
-:1--

'c~~ ~~ .¡ -. ., r

~,"".l ..

,'
-n
;-

, . , L T _ I- ~. ,__~ :': . 7 ~

~ --, ;, ,:;;--:
= ~ t ~ ~

:i.:= (,r ,.=

~ i-:,~ í =l -., +

, '--:;

;: ¡i,'

".

.- ,~::

~,

I-I L . h
.,i-ì

-,-:.1

__r-, j ,(-,,-;
, i

- ."'~

1- ~

r¡Ø4S rd,JSl aut 1 ¿r Avenue
~ i ': ~-:¡ II (Ì C l:i
'13 8 8 8

:; top DZEì-l

i,:tt.'~r
B-44

i .'30( DO ì

Case 1:05-cv-00743-FMA

Document 19-5

Filed 12/07/2007

Page 11 of 20

,~ -: ,-, I.j 1 t ~_ '.-=' :-1

I - ¡ l .: i 7, r~ 8 C 13 L í'i:: ;~ \~ U í ~, t h \:~ n i: r t, :-1 err 1. ~;,i g

_ 'J I.J~ -: :_ t , .

,~,~Ii-i :.~ " ~

~ ;1
~ -= ':~ ,=l ~ '-

I"' l~ ~ ÍI'~
ii: . h
f'

-'_.' -1 ~-~-:ì.:r-'c-:,!r. ,j1'':';JP 1:1"¡1. ~n fL~'':-.J j fl-:t ~

.=~ í :ì,.-l 1 F e wi -=' n U l= ; e r~,¿ L ::. ': ~: íi h '2 f ',:-~, r" -='" t h.:= j ,~j ~j ~ f-,~-:

~~

\ r' ,..
1.'~ '

ó _ h ~i'::

:. ~,c,

~~ r '); G L ': h -i, hen ,3 r- t n e r . ,-, " 1 'i ,S t~ L i. l

: J. ~

¡I _1,-- c;

..j
=:1,=1-:

~~:: t r' ~ 1-: ,~I f P d r r, ;¡ r: r- :, n 1 P J," '::' Íi~, h.~ P d I ~, '-,. r: í
:. f~, -= t 1-- ~ d t. ¡iì en t '.:) f ;J a r- t fì e;~ ,:: r-~ .. ¡J _ t .:: í'1 ,e; ~ J (, ¡oj ,_~ 1"-' ~.
.' .-~, t-; " i' ::: r,~,

"J ,c:_ r-.:

,~, ÍI :J ~ :. l, (~~ ,l t

,~ :j, r~i-~D'J(' 't
, ~ t. ,:J
-) r-: ':~ t-' ~~

j
,', ;_1 ;=_-~ lì

,~,:~' ~ ~ ~ 1- è ~ c, = :; := ~ ~ ,,: r ;_ ~ ," :;~ .~:~ ~ t ," r- t .~'~ ~.~: ~ ~' ' 'ò D '!' j ,
- ,:~, 1 ',-_J .3 r t n r: t~ :'J r L p ;~ dj i;' 5 t ~ì è I¡ f, S 1 (, ~ 1-:' d ': C: .. ij n ~, .I i :
';' ¡-, 'J ,~~~ d d 1 '...'S t :Y1 e ìl t íJ è r, L t 1 ~ n 1_ J iiL ,~~ d l ,- ('"i ..

~f

,--..1"
-f ~-. -:

,--i

-:':J i" ~ ,"

~ íi ,- :s ~ ~1 Ö Çj t~ ':J f t h 1. ~ 1 ~2 t t -= r) ~,!--I ,-": ¡: F A A bee ':~, tl'i C::J b 1. ;--'1 .~ ~. i', ,'\ ,~1 ,) ,j d 1 t. 1 ,~í'i ,:= 1 :.3 ,~: t h d T, -j '_J ¡ .cJ ~" :J IAJ e i 1 l1i-: -: :'- r oj ~~ ~- - i- t" ~ r:? d t 0 .= c' n ~ i,: S t : r e t r- e ,.3 1: ¡f1:: r-~. ,,.; f t, h i: C1 ¡ -; :-1 ~:- - 1 ' ~ \-1

,'~, n L ~ Î,':';1 1 , 'il _l!. l=l ~-- ~_' 1. ; 1 ê d

., rie

(1'-'

~'':

\., 1 1 r-. e ~ :1 í t ~'''i (:: r :i h -i iJ
l ~

,-'1f"l,~r 150 days fí"~)i"' the 0"1(J.~lL('lq i:1ôte -,f ~he Fp:~A i"(''¡ cr-.i~

; n ':. -= 1- ~ h.~ F~' F rl .(', i d ii V t~ ê f i J. r, d -: L ..:~ L () t.. c) U l_ t 'r r-.:: ~ j I,d -J -~,'

:lS i.J Ll f"-:U

l. ("",

ïiì 6 + t e; ¡- 5 ~~ ,'-C) t-- l- r-i r=: r~ .
,- ,,' tJ e b l. L l;~ d IJ n t 1.

r-,:" -; 'C,:,urt 'deCl.Si..n 13 fLndi.

.j e '¡ ¿: r, L f 'c! Get L t L .J II L 0 f 1 ~ ,,:1 ." t ~ G T ,'I " ':~ '. u r t

iJ ;1

J i 11

';.,r,--,si: n,:::rle and dddrê5.:: 3re :~ï;C')Jn ..~,n thJ.s letter'. If ,i,) ~)J i~ ~ ~ ':= J -: -t t :3 C h ~ h 1 ~_;

T f ' 'J U ¡. a \' e ''3 n '/ q d e .~ +, _ u .ì .: .-3 b (--' Ij +, t ~ L 'j ri) d t r :: t.. , ¡ ':~ ,3 ~ -=

:.j'- ~_ f::: t ,J ::!¡ e r1 r: r 5 i":' n
,;... i ~ ~ '-. l~ (' rj ~ . p, 1 S iJ
~¡ i U:i t r-) ,~,j 1. L ~. í) U

.~tt--t'~ t~ h~lu :.d"::¡',tifj '-:iu,r ~c'-:Junt" !.',":\~~ the --\:'~J_,i r,,:,r-'

'-, '-. L u ~ e~. .~ u r 't -2 1 F. P h 0 ÍI r-~ ri U r(I ~ e r- ¿. ÍI d ~ h è iV' c- 5 1" - IJ n 'v ,~ n 1 ,,~ :¡ t t. l í'; ':: ~ ..:~ ,3 f3 I..J ,~ I-I ;: e:.j :'ì G I~ ~ 1 Íl f c i" r: d t 1 ,-:' r. .

T C ,','j '.J ~ r-. e fer . ".:; 1j ,1 J'l :5 ì. 1 UV: r u~. n e r 5 ha ~I n 1 nth ~ ~er3dlí"'J ~",f ~hi:~

IRS r0~~3ct ~'~r~':)ri ~~
1 G íi'~ - j 1 :s t, ,-3 ('i ':;: ,~t; ,) r- q è; i. 'oj

1 e t t ;'.: í' . T f ~ h ~_~ '-ì I! (.1 b \~ r

1 -:, ;j, ~ "' 1 j C. .v' (j u r

~ ,-: ~ e L ': ~= hi:, ;i ~

~,=,jl caLl~ng arC3 i

~ h -: r ,.~ :..j L L L i:- e ,'1

l h"ó IPS tt~leo~Q(~e n\)Mb~r 11 st~d N r"¡ ',; I) U r 1 ci ,"-: '::~ 1 _~ i í .~ l-: +. G t~ ~' ,=-~ u r'''3 y \: 31 J r~n eMplQ~ee thare r1aj h e A tJ L e ~ G h ~ 1 p ! \~ lJ i b II t t, ii e J n t 3 C t per 3 .J n .) t the
J ij ere ::':: 3 h '=.. LV n :: n t h \.:e

1 ':: t t e,~"" :) 1'Y! () 'S t f aryi 1 1 i r3 l' ~j ì_ ~ n
L. ;:i il

'.--..Uí ,::,-3,':Je.

T h.:; r,f

l- :~,:j

f ,j¡

~ ,J' j t~ 1-- ~ ':- P ':: í "1, t,

-; j í', C e r.:: 1 f ': '::' LJ ¡ -j ,

Fr'ed T. Goldberg, .Jr.
i " ..~ ,,'J iii 1 ':j '~i 1. :_~, ;-~ ;:: r'"

Jesse A. rotd ,-' i, ,~, í' I_J,:~+,r-i':'~, r ~.
L

~=~8;~1'=~ :
- ¡,: , : r , ~

ls~--"¡

,~(;:Le()nard S. Roth,u/PA

S045 Ea5t But 1 er Avenue Stop 826-1

r:rèsflo, CA 93888 '

Letter 1830(00)

-:- \

B-45

Case 1:05-cv-00743-FMA
,_ - - .,1

Document 19-5
- :'r',~i'¡:;¡:~r '-:7" ~~'-:
"";.':::i11'Iì -

Filed 12/07/2007
i ì ~ír,'ìt
,I ,'; r\l~p'~ ~1~ ',,; L ¡~ oJ

Page 12 of 20

í370-P

~---------;----.'--~--~-~----------i-:---'--:--------------------1-----------..-"-~',-:( ,ji"'~l.;' JÙ,Ji'.~5Ji ,1;',.1 '-~ ,-' i I-:i~t' :- ::Jrt~,,::(~~11J , --.. .~~i
Ilri -C,Ü Uentin AS5Ciatr~
r ,ix ~àtter5 Partner
Ogri-Cill Ueiitiirr A500r.ldtl'o i i , I

I , , , , , I , I ,

AGREEMENT TO ASSESSMENT nNO COLLECTION OF DEFICIENCY rN TAX FOR PARTNERSHIP ADJUSTMENTS

5200 Enterprm l!av C¡jJ~:helld, CA q2236
~3-ing161

T j i '~":h~r- il~:;:_ ~

31-189161

: Hnueiiber in, 1 '1Bfj i , , I

~1-1r",L:l 1 t

j'

T.ixpayrr f iknh fyi f\ iiuf,brr

Fred ¡¡. ßdiren5

'-, I~-~ -= :.,

J '_;::

_' i : :J --~ , I ,,1 r I ~~=:= 1 ::. f' t h ~- ~ ~ ¡- r ~ ,- ,:: ! ,,~ rut:.
.= 1--' .~~, -= ~-: j ~ r~ ~'.= Ì" i: ("lt 1..1:. ¡ h - ,-= .: r:i ,~c ;: , .,

L'.:.

J ':.:

;:' 0 1- t :-: e. r- :: r-: ~ :~ " ~: :-1 -.~ .J F '. 1- i? Ci a i"" t i,' ~ i - :: h ~ IJ \-'.' I ~, i t" e :_1 :'"

" \1'"

::,~r-:,,=,-~ ~,_:¡..':L~~.."'¿: ,-;cji..¡.:~,:':ent.s. T..~,~ 1-l:-ld'2r~,_3~,jl-:~.j LI-, ::'~-:~::JI-I,j2inr~~_= ,J :-;-, ~i-

- r :i e .= ~ ,,'-," ~:: =: 1 ~,t ~ he .-= 'J de:, 13 ,=, ~:' f i I-~ ;' '~-= ,) ,:: l'v:= t h ,=-~

~I-,.- '.:;s'=~~~:'f._:n~ Jnd ':':Jll-:ct:.,~n :.f ,:J','/ \j¿:tl'::~.~n,::'v (Jt,t.~i-bL.r,,~~l,~

'J 'j '-~

~- ,-- ~- - ... ~ ~_, !. l~ e ~', .:. 'i'J J. ' : i : I-I e r ,::3 t d '3 ~i r- '0 'v 1 d..: d t.)' ~ r:i '"j ~; ;- ~, 'i Á. ': c~ j 1-1 ~ -= - '~ ~ '.

f; ,0 -' ::¡

-- ¿;-, L
p'~ ~ J .

I ;,-~ ._ ~ _

.) L-' J"' ',.JJ.

-:1 (: .~ ,2 0 t .:' (,;-= 2;

f ,~~:' i_ r-I.S

I~' ,J:'ì,..1

, _ ~ :,n",r

,-; i r"~

~ (; t '3(' r,,?l

t ,?l- t-~ ':: f f::t- t
.:1 í-' d
u, '

-.

;.- ~
,; :-)

0. I_J ':1 1 'v ,~t~

::' C ': .,: p : ::; ,j ,

.- r~\ ~ h e ,_~ 2ì t ë r e -= t ~-. ':"' i. ,-=,n S j, r: i' ,,_, ;.'~ 1 1 ~

~r.
'-j f :~ .~; t~
:: p t c: ij ~.-- I~ _ ,-.I!~ ìl 1 ~~l ?: 1 ,:, :, ''? r ;¡ ~~ +, r ~ '2 ,_,= ~ I~"i e (l t. ~ t'

:~~r+~~r-~hi; ir~M5
'_' I ~) i,.. _~ :i e ''::.. t ,~ .j

"r~d~t ba~ed ci-' 61~

_L ~~ ~ ~ ~ ~ h 1 5 3 ~ 1- e e r" e r: t 1 1 ~ ri ~ F ~, e (, pen s d ::1 ~ h e ~ ~ ~ ~ 11 C e ,~r ,~,r 1.1'L.~'I~..=:pr-'?:-~entõ.tl.,J!.: Jf f::.ct. .jnd f~,':J L,-~ll7 í -t~:~I~ÍlJ ',Jr~ - ~;:J iJ J .:i 1 :: ,2 '.:i '3 .;:, n :-~ t:

,__ rì ei 1-; l~ -? n t: r-, t~ ',: ¡- e.3 t i~iì j~ n f '_' i ;: Ei í ~. n e ¡~ -= ri 1 p ~_ ¿ r"l S : '_'.. ':, ~ r:~. e d

~. J. ¡--, n ,~, f j A :-' ei ~' ~_: t- : r,: ,. II ~..

---------:----------------_._-----------------------~-:------------------1'-=:-:'::1 T. .J;-'=:: ;'_ ,::".,0'3" :.:~' i '~"_'; ~.
---~-~---~~;-~?1----~~------.------.-------.--------------T-:----=.-------.---------: i , I i I , , i

I , I

Tl--iTii;-s-;;Trer'is-e~ec u t ;¡rEiya-TaX-Mat t 3 r' c; -ri¿¡rTiier-:-rJTc'ã 5 e 'íiiciuëre--Tii 1 -e-i:t.Fithe signatui~e.

NOTE:

::.'~ -- L, J. '_"

-. -, , l

_:'-' ..
':. '-\~i - ~-,

j '.i.)

_, ,~' 1.

~ .: :'

; ;0"

.JOINT

RE TURN OF A HUSBAND AND WI FE ,,- -= ;: '="-1 '=, ,=- , 'J -,"
_ ~ ij_. ~, ,J f ,-:: í .:.
~; ~, í'ì e L - 1 ' :: ~') e :~
¡- ..~ =C

.: ~ \ 1

-j :i. '-:1 ;~-: r",

-,. "-'c:i

'.J'

!,~ 1-

L f-

, . ~ t'
"~; c?: í, ~,

- ,~ :i

_ J 1. '.. ':1 _!. ~ '_1 ' ~ "i : ~

~-_._------------------i--:-----~---:-----:-----:.-_._------_._-_.__.i._~-_._..--:._--_.__._-----------.-i :: r " 1. _. i--'~ ~ I .i ;-:
I"OR

r rHmNAL
flEVENUE
'Y;:: CNL Y

. ,__,_______________"c__,_________'_'____'____________--.-'---..--:~--:-:-87Ø__---------- -----

, I I ,
, I ,

' I ' :

'. i.:-'~

.. . - ~- r'

, , , , I I

B-46

Case 1:05-cv-00743-FMA

Document 19-5

Filed 12/07/2007

Page 13 of 20

Oepilrtiwnt of the i reilsiiry - i ntrriiill Revenue SeruJL

AGREEMENT TO ASSESSMENT AND COLLECTION OF DEFICIENCY IN TAX FOR PARTNERSHIP ADJUSTMENTS
Schedu 1 e Of

(')d,iJ) 5 t pie ril: 5
i I I I , , , i I , ,

Nd~e of Partnership
Agri-Cal Venture Associates

i---------~---rax
Y;~dr( s)

---~------:33-0189461
1 1 -- J0- ß6

r:rided

Taxpayer I dent if y 1 ng NUMber

Detail Of AdjustMents ro Ordinary IncoMe
Net farM profit (1055)
: $ 3 Z , i 8 1 . øø 1

Other deduct ions

i I I I i ,

.00:i
,

634,885.00:

-----------------------------.------------------f-.------------+-----------+--------TOTAL ADJUSTMENTS TO ORDINARY INCOME

DTHER ADJUSTMENTS : : : ~ : i 1 : : : 1 : : : : : : : t : : : : : : : : : : : : : : : :
_,Lli. As-RPJJort erl
(3) Corrected
l3 -:---'-'- ---

fi-~_J~~x---rrerIT_g..~e-I_t~:~!:_a)_i f'-i~._____JJ :-:-: : T-l_LJ.: : : : CL1_:--: : 1 : _: : LJ._Li-T:-TT:-:~l

_-._U--d.UJ~ hie QL____________,____L!LL.UZ 8~lBZ . øø :___J__ _______
_______L3.1_" 7 J!-3. :3 9 ø . ~~___, :___________
-.I-I---.--.r-.I I I ¡ 1 I . l I I I I I ¡ 1 j I 1 I I I I I I 1 I I i I 1 1 I 1 . 1

__-iJ fu-''ìct us t 1" e n t

__ (2)_05 Report ed

REM-A~rS '

(3 ) Corrected

I I I i " i : I.r!'l~?:teni._E:xQç,ri2~ : :: , " i " , .----------.----l------------i--~--.---~.--~---,-CJ-: : : i' ," I' I I' i' --.--~----.f-~---.-.- i 1-----I I
: $32 ~ 81 5 ~ 886 ~ øø: :
i i I J I I i I . , I I l I i I I I . I I i I I I I I i l I I l ; I I I I l I I I ¡ I I I i I I I I l I r I , i i I I I i I r i i i 1 i

_____ _______.-___,__J._UI I 1 I I ¡ I I I I I I I l I øø I:I : ,..)99 ~GøJ3, . I I i l I I \ I I

.----.-.-----.------------.--l--------.-~-.--------i---~-------,.-------___ ________ __ _~_I _______ __ _____~__ ___1- ___ _ __

This e;,aMiria'tion does not reflect the rë5ulL; of (~~,al"ination5 of

Venture Associates (33-0189451) May have an interest,

flOlrthrouLJh entIties (FOri15 1055, 1120,S) iri IJhich f1gri-Ca1

------ ----- -------------,----- - ------ ----- ---- ---- F;jr.i-:;-;lll)-=P-----

B-47

Case 1:05-cv-00743-FMA

Document 19-5

Filed 12/07/2007

Page 14 of 20

Agri~C~l Venture Associates

EXPLHNATION OF AOJUSTMENTS

It 15 deterMined that the farMing expenses claIMed on Schedule F in

the

,mount of $3Z, 181 ,Ø01.00 drid the Other Oedw:tion5 ,:laIMed on line ZZ, page 1
of ForM 1065 HI the ¿1Mount of $6J4,885.ØØ (totallinç:¡ $32,815.886.(0), For the
1.,-lxatJI~ per'iod endirig ~JoveMber' .30, 1986 di-e not dllm,ic:ble for the follul.Jnq

reason~:
1. The pai-tner-ship"ê, a.ctivities ';on::di'tuted ,-:1 ,,2rie~:; of '.:hiwi transactcons lack inÇJ econof'IlC substan;:;e.

2. The par.tnercõhip did not actively erig.:'ge in the trade or busine;,;s of
FarMing during the taxable period.

3. rhe partnership did not payor incur any bona fide trade or business expenses during the taxable period, or if the partnership did payor incur
any expenses dur 1 ng the taxabl e per iud, it has not been cstabl ished that

they were ordinary and necessary trade or business expense5 currently deductible under section 16Z of the Internal Revenue Code (IRe) and the

Regulations thereunder.
In the alternative, if the partnership activities are deterMined to constitute a valid trade or business, then the following alternate positions dre applicable: 1. No distributive share of any losses frOM such activity are allowable to

the partners because it has not been cstabl ished that the partners Liere at
risk in any dMount for such activities at the close of the taxable year pursuant to the provisions of IRe section 465.
~. Under IRe sect ion 704 a partner May not deduct partnership 105585 ~xceeding hi:: ddJLJ5ted basis in the partnership. The aSSUMption agreeMents slgned by the li~ited partners are not includabl e in their ad) usted partnership basls because it has not been established that they represent the ~55uMption of bona Fide partnership liabilities as required by the prOVlS1ons of IRe section 752.
**Il*.li**"*'*'*

rt is deterMined that the Tax Preference IteM of qualified investMent

~ô;(pefl;,~5 15 $1,309,608.00 in lleu ot' the $31,738,390.00 as ,-eported on the
partnership tax return for the period ending NoveMber Jø. 1986 since the ~;,panse5 on which the tax preference iteM wa5 based have been adjusted for the reasons stated dbove. rkcot-dingly, tax preference iteMs have been r'ecluced
1; :3 ø , ,l 2 8 , '782 . 00 .

B-48

Case 1:05-cv-00743-FMA

Document 19-5

Filed 12/07/2007

Page 15 of 20

Defendant's Exhibit 7

B-49

Case 1:05-cv-00743-FMA

Document 19-5

Filed 12/07/2007

Page 16 of 20

REDDING & ASSOCIATES, P.C.
ATTORNEYS AT LAw
Telephne: (713) 965-9244 . T elecopier: (713) 621-5227
Mailing Address:

Thomas E. Redding, J.D. Sallie W. Gladney, J.D.

P.O. Box 924328

Houson, Texas 77292-4328
Physical Address

Teresa J. Womack, J.D.
Brett A. Thompson, J.D., C.P.A.

2914 Wes T.C. Jeser

Houson, Texas 77018-7010

May 5, 2000

PRIORITY MA
CERTID NO. Z 974 590 173 RETUR RECEWf REQUESTED
Ms. Alice M. Harute Offce of Chief Counl
Internal Revenue Servce Rocky Mounta Distct

1244 Spe Boulevard, Suite 500

Denver, Colorao 80204
Re: Amcor Settlements; Executed Forms 870-P(AD)

Elwoo 1. and Jance L. LeBlanc; TI:
Dea Ms. Haiutte:
Enclosed are Form 870-P(AD) for the abve referenced tapayers regardig both their dit and indiect

interes in the following Amcor parerhips: Agr-Cal Ventue Assoiates.
After they have bee executed on behalf of the Commissioner pleae retu a counterigned copy of eah directly to our offce at the above address.

Than you for your help in ths mater. Should you have any questions pleae call me at (713) 965-9244. A copy of my Form 2848 Power of Attorney is also enclosed.
V cry try your,

REDDING & ASSOCITES, P.e.

cb\~D, ~
Sale W. Gladney

SWG:lap

FILE

B-50

C:\Docs\Corresp.q\QMGL5050.am 1.wpd

000070

Case 1:05-cv-00743-FMA

Document 19-5

Filed 12/07/2007

Page 17 of 20
IN REPLY REFER TO:

- - - - -~ - - - - - - - - -.- - - - - - - - - - - - - - - - - - - - - - - - - - - - - FOR'" 870'-P"(AD) (5-88) Di:PJ.I~TMENT OF THE TREASURY

INTERNAL DATE: 12-20-96' SETTLENENTREVENUE SERVICE AGREEMENT FOR- PARTNERSHIP ADJUSTHENTS -- - - ---- ---- ---- --- --- -- -- -------- --- - - --- - -- ----

--- -- ------122096-0032 - - -- -- --

HS 4550

TAXPAYER(S) NAME(S) AND ADDRESS

NAME OF PARTNERSH IP

Elwood J. and Jance L. LeBlanc 855 Shadow Oak Lae Mandeville, LA 70471

Agr-Cal Ventues Associates
TIN: 33-0189461

TIN: - ---- -- --- - ---- - - - - - -- - -- - ---- - --TAX YEAR ENDED: 1986 - -- ----- - - -------- - - - ------ - - --- ----UNDER THE PROVISIONS OF SECTION 6224(c) OF THE INTERNAL REVENUE CODE, THE UNDERSIGNED OFFERS TO ENTER INTO A SETTlEHENT AGREEMENT WITH RESPECT TO THE DETERMINATION OF PARTNERSHIP ITEMS OF THE PARTNERSHIP FOR THE YEAR SHOWN ON THE ATTACHED SCHE DULE OF ADJUSTMENTS. THE UNDERS IGNED, IN ACCORDANCE WITH THE PROVISIONS OF SECTION 6224(b) OF THE CODE, ALSO OFFERS TO WAIVE THE RESTRICTIONS ON THE ASSESSHENT AND COLLECTION OF ANY DEFICIENCY ATTRIBUTABLE TO PARTNERSHIP ITEMS (WITH INTEREST AS REQUIRED BY LAW) PROVIDED IN SECTION 622SCa).

THIS OFFER is SUBJECT TO ACCEPTANCE FOR THE COMNISSIONER OF THE INTERNAL REVENUE SERVICE. IT WILL TAKE EFFECT AS A WAIVER OF RESTRICTIONS ON THE DATE IT IS ACCEPTED. UNLESS AND UNTIL IT IS ACCEPTED, IT WILL HAVE NO
FORCE OR EFFECT.

IF THIS OFFER is ACCEPTED FOR THE COMMISSIONER, THE TREATHENT OF PAR TNERSH I P I TENS UNDER TH I S AGREEHENT WILL NO T BE REOPENED I N THE ABSENCE OF FRAUD, MALFEASANCE, OR N ISREPRESENTA TION OF FACT; AND NO CLA I M FOR REFUND OR CRED I T BASED ON ANY CHANGE I N THE TREA THENT OF
P ARTNERSH IP I TEHS MAYBE F I LED OR PROSECUTE D.

- --- - ---- -- ----- - ----- - ----- - -- -------- -- - ----------SIGNATURE---~A --~- --DATE- ---- - - - --

;;~;~;;~Ë~J-~SP-m--m- --------r!rV~---m
. :~~:::~:___9~~___~__~_:~_____ _______yf_uj~_______
AND TITLE)

BY (SIGNATURE DATE

IF THIS OFFER is EXECUTED BY A TAX HATTERS PARTNER, PLEASE INCLUDE TITLE WITH THE SIGNATURE.

NOTE: THE EXECUTION AND FILING OF THIS OFFER WILL EXPEDITE THE ADJUSTMENT OF TAX LIABILITY.
IF THIS OFFER is EXECUTED WITH RESPECT TO A YEAR FOR WHICH A JOINT RETURN OF A HUSBAND AND WIFE WAS FILED, IT MUST BE SIGNED BY 80TH SPOUSES, UNLESS ONE SPOUSE, ACTING UNDER A POWER OF ATTORNEY, SIGNS AS AGENT FOR THE OTHER. IF THE TAXPAYER IS A CORPORATION, THE OFFER MUST BE SIGNED WITH THE CORPORATE NAHE FOLLOWED BY THE SIGNATURE AND TITLE OF THE OFFICER AUTHORIZED TO SIGN.

THIS OFFER HAY BE EXECUTED BY THE TAXPAYER'S ATTORNEY OR AGENT PROVIDED THIS ACTION IS SPECIFICAllY AUTHORIZED BY A POWER OF ATTORNEY, WHICH, IF NOT PREVIOUSLY FILED, HUST ACCOHPANY THIS FORM.

AS --- ---- PROV-I -----BY LAW. - -- - --- -- -- - - ----- - --- ----- - -- --- - ---- - ------- ----- - OED ---- - FOR INTERNAL REVENUE USE ONL Y

THE SUBMISSION OF THIS OFFER BY YOU AND THE ACCEPTANCE OF THE OFFER FOR THE COHMISSIONER HAY RESULT IN AN ADDITIONAL TAX LIABILITY TO YOU PLUS INTEREST AS PROVIDED BY LA\4. IF THE RESULT IS A DECREASE IN TAX, THE'; AMOUNT OF THE DECREASE WILL BE SENT TO YOU \4 I TH INTERE ST
DATE ACCEPTED FOR
COMM I SS lONER

SIGNATURE

OFF ICE - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TITLE-B-51 - - - - - - - - - - - - - - - - - - - - - j- - ---- ---

00007 i

FORH 870-PCAD: ~-88)

Case 1:05-cv-00743-FMA

Document 19-5

Filed 12/07/2007

Page 18 of 20

Settlement Agreement For Partnership Adjustments
Schedu e 0fAd' sten I ts lJU
AGRI - GA VENTRE ASSOIATES
'P...r Ideniif"úu ~umi.r:

-ie of P utncnhip

Tax Yeas(s) Ended

f i

33-0189461 :tail of Adjustmeits to Ordinar mean e
Net Farm Profit (Loss)
Oter Deductons

Novebe 30. 1986
16.669.36

I
:

332.80
.

! . . i i I

I

;

"" AdjustmwlS To Ordinar Income

ci Adjustment: T.P.1.
(1) AdjuSlmcn I

QuaJitied Investent Exense

17.2.176
(22.851.641

0

0

(2) As Reponed
(J) Correetod

31.738.390

:r Adjustment:
(I) AdjlUlmnl
(2) As Report
(J 1 Corrcaod :r Ad-Iustm en 1:

8.88.749
0

0

0

01

0

0

(I) Adjuilinnl
elJ As Reponed

0

()) Corrected

arks

0

0

0

Form 670-P(AD)

Page 2

(6 68)

B-52

000072

Case 1:05-cv-00743-FMA

Document 19-5

Filed 12/07/2007

Page 19 of 20

Defendant's Exhibit 8

B-53

FORM 8lQ-P(AD) (5-88)

--- -----------------~ Case 1:05-cv-00743-FMA
,

Document 19-5 --- ---- ----- --- - - - -- Filed 12/07/2007

DATE: 12-20-96' - - - - -- -- --- - ---- --

J~P~~ TMENT OF THE TREASURY INTERNAL REVENUE SERVICE SETTLEHENT AGREEMENT FOR PARTNERSH IP ADJUSTMENTS ---- - - - -- - ----- -- - -- - - --- --- --

Page 20 of 20 ._---------------IN REPLY REFER TO:

MS 4550 -- - -- -- - ------- ---- - - --122096-0032

TAXPAYER(S) NAME(S) AND ADDRESS

NAME OF PARTNERSH IP

Elwood J. and Jance L. LeBlanc 855 Shadow Oak Lae Mandeville, LA 70471

Agr-Cal Ventues Associates
TIN: 33-0189461

TIN: ---

-- ------- - - ------ ------- ---- ---- -- - -- -- ----- -- - - - -- ------ -- ----- - ---

TAX YEAR ENDED: 1986

UNDER THE PROVISIONS OF SECTION 6224(c) OF THE INTERNAL REVENUE CODE, THE UNDERSIGNED OFFERS TO ENTER INTO A SETTLEMENT AGREEMENT WITH RESPECT TO THE DETERMINATION OF PARTNERSHIP ITEMS OF THE PARTNERSHIP FOR THE YEAR SHOWN ON THE ATTACHED SCHEDULE OF ADJUSTMENTS. THE UNDERSIGNED, IN ACCORDANCE WITH THE PROVISIONS OF SECTION 6224Cb) OF THE CODE, ALSO OFFERS TO WAIVE THE RESTRICTIONS ON THE ASSESSMENT AND COLLECTION OF ANY DEFICIENCY ATTRIBUTABLE TO PARTNERSHIP ITEMS CWITH INTEREST AS REQUIRED BY lAW) PROVIDED IN SECTION 622S(a).

THIS OFFER is SUBJECT TO ACCEPTANCE FOR THE COMMISSIONER OF THE INTERNAL REVENUE SERVICE. IT WILL TAKE EFFECT AS A WAIVER OF RESTRICTIONS ON THE DATE IT IS ACCEPTED. UNLESS AND UNTIL IT is ACCEPTED, IT WILL HAVE NO FORCE OR EFFECT.
IF THIS OFFER is ACCEPTED FOR THE COMMISSIONER, THE TREATMENT OF
NT WIll NO T BE OF FACT; N THE ABSENCE OF FRAUD, MALFEASANCE, OR MISREPRESENTATIONRE OPENED I AND NO CLA IN FOR REFUND OR CREDIT BASED ON ANY CHANGE IN THE TREATMENT OF PARTNERSHIP -- --- - -- - -- - ----- - --OR - - - --- --- --- - - - -- - - - -- ------- ------ -- - - ---- -- ITEMS MAY BE FILED -- PROSECUTED.
PAR TNERSH I P I TEMS UNDER TH I S AGRE E ME

~~~:~:E:_~J_~~l)u _U_m_

SIGNATURE ~A ~

- - --

DATE
- - - - - - - - -L ~ ~I f _ _ _ _ _ _ --

TAXPAYER q~~ ~ ~ .~
. - - - - - - - - - - - - - - - - - - -- -- - - - --- - - - - - - - - - - - - - - - - - -AND TITLE)
BY (SIGNATURE

SIGNATURE \IF

'I ~ò / ~
DATE
DATE

- - - - - - - y~u ~JlH - - - - - - ~~ - - -

- - - - ---- - - -- - - ---- ---- -- --- --- --- - - - -- - - - - - - --IF THIS OFFER IS EXECUTED BY A TAX MATTERS PARTNER, PLEASE INCLUDE TITLE WITH THE SIGNATURE.

ADJUSTMENT OF TAX LIABILITYlJlJl~" ~ I ~i~ I

NOTE: THE EXECUTION AND Fi~~.p~rTr~~fi!I-mllAeREfiMENT
IF THIS OFFER is EXECUTED WITH RESPECT TO A YEAR FOR WHICH A JOINT RETURN OF A HUSBAND AND WIFE WAS FILED, IT MUST BE SIGNED BY 80TH SPOUSES, UNLESS ONE SPOUSE, ACT ING UNDER A POWER OF ATTORNEY, SIGNS AS AGENT FOR THE OTHER.
IF THE TAXPAYER IS A CORPORATION, THE OFFER MUST BE SIGNEO WITH THE CORPORATE NAHE FOLLOWED BY THE SIGNATURE AND TITLE OF THE OFFICER AUTHORIZED TO SIGN.

THIS OFFER MAY BE EXECUTED BY THE TAXPAYER'S ATTORNEY OR AGENT PROVIDED THIS ACTION is SPECIFICALLY AUTHORIZED BY A POWER OF ATTORNEY, WHICH, IF NOT PREVIOUSLY FILED, MUST ACCOMPANY THIS FORM.

- -- - AS--PROV- - - - --- - LAW. - - ---- - - - --- - - - -- --- - --- - -- -- - -- --- ----- - ------- --- - - IDEO BY - --¡~~~~U~L ~~:: ~~~i~~!~:~: - - - ::::: ~~:: - Jl~- _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ __ _ __

THE SUBM I SS ION OF TH I SOFFER BY YOU AND THE ACCEP T ANCE OF THE OF FER FOR THE COMMISSIONER MAY RESULT IN AN ADDITIONAL TAX LIABILITY TO YOU PLUS INTEREST AS PROVIDED BY LAW. IF THE RESUL T IS A DECREASE I N TAX, THE AMOUNT OF THE DECREASE WILL BE SEN T TO YOU WITH INTERE ST

~:~ - ~~~ ~ - - - - ~Sd.~~lif.- -A~ßWs- - - - - ~ ~ ~~~ - _ _ _ _ _ _ ~~Cj~~ Çhlei.APNals- _ _ _ _ _ _ _ _ _ __

B-54

FORM 870-PCAD) (~Õß8J3