W. Robert Curtis and Cheryl L. Riess-Curtis - Page 12

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          between the parties with respect to a partnership item, or any              
          adjustment set forth in the notice of deficiency for that matter.           
          See sec. 7459(c).                                                           
               Because there was no agreement with respect to the loss                
          attributable to the Curtis-Hamada partnership, the partnership              
          item in this case, section 6231(b)(1)(C) did not operate to                 
          convert such partnership item into a nonpartnership item.                   
               We have considered petitioners' remaining arguments and do             
          not find them persuasive.                                                   
               Because section 6231(b)(1)(A) and section 6231(b)(1)(C) did            
          not, at the time the decision was entered, convert the loss                 
          attributable to the Curtis-Hamada partnership into a                        
          nonpartnership item, such partnership loss was a partnership item           
          over which this Court had no jurisdiction in this case.                     
          Accordingly, we will grant respondent's Motion For Leave to File            
          a Motion to Vacate Decision Out of Time.                                    
               To reflect the foregoing,                                              

                                                  An appropriate order will           
                                             be issued.                               

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