Agro Science Co. v. Comm’r, T.C. Memo 1989-687

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 ……………. 4,000.00 Interest ………………….. 142.03 ___________ $597,495.32 1983 Accounting […]