He may have expensed them but you paid for them by receiving that much less of your agreed share of the crop, so you reimbursed him for the trees. Keep good records to show you reimbursed him. You can depreciate the trees as we last spoke in our previous question but if you are the land lord receiving a share of the crop be sure to use the Farm Rental Income (form 4835) section. It allows for depreciation as well.
