How to claim the expense?

[NotEasy]

Partnership was dissolved in 2010.

So the part owner has to pay for the tax fee now (2011) for the preparation of the final tax return of the Partnership (Year 2010).

So the tax fee is 2011 an expense. But the partnership is not going to file a tax return for 2011 because it has been dissolved in 2010. Does that mean the tax fee is not deductible?

[ChEAr$]

Partnership was dissolved in 2010.

So the part owner has to pay for the tax fee now (2011) for the preparation of the final tax return of the Partnership (Year 2010).

So the tax fee is 2011 an expense. But the partnership is not going to file a tax return for 2011 because it has been dissolved in 2010. Does that mean the tax fee is not deductible?

Nope.
The question is where.
Some would deduct it as a short term capital loss, and still others take the tack that it is a schedule a deduction.