Dakotah Hills Offices Limited Partnership, An Arizona Limited Partnership, William M. and Dianne B. Stephens, Tax Matters Partners, et al. - Page 1

                                 T.C. Memo. 1996-35                                   


                               UNITED STATES TAX COURT                                


                     DAKOTAH HILLS OFFICES LIMITED PARTNERSHIP,                       
                          AN ARIZONA LIMITED PARTNERSHIP,                             
                         WILLIAM M. AND DIANNE B. STEPHENS,                           
                    TAX MATTERS PARTNERS, ET AL.,1 Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                  Docket Nos. 18955-93, 18956-93,Filed January 30, 1996.              
                            18962-93, 18963-93,                                       
                            18965-93, 18990-93,                                       
                            18992-93, 18993-93,                                       
                            19067-93.                                                 

               1Cases of the following petitioners are consolidated                   
          herewith:  Pavilion II Limited Partnership, An Arizona Limited              
          Partnership, William M. and Dianne B. Stephens, Tax Matters                 
          Partners, docket No. 18956-93; Copper Crest I Limited Partner-              
          ship, an Arizona Limited Partnership, William M. and Dianne B.              
          Stephens, Tax Matters Partners, docket No. 18962-93; Dakotah                
          Hills Retail Limited Partnership, an Arizona Limited Partnership,           
          William M. and Dianne B. Stephens, Tax Matters Partners, docket             
          No. 18963-93; Club Carmel Limited Partnership, an Arizona                   
          Limited Partnership, William M. and Dianne B. Stephens, Tax                 
          Matters Partners, docket No. 18965-93; Pio Decimo II Limited                
          Partnership, An Arizona Limited Partnership, William M. and                 
          Dianne B. Stephens, Tax Matters Partners, docket No. 18990-93;              
          Ina Thornydale Limited Partnership, an Arizona Limited Partner-             
          ship, William M. and Dianne B. Stephens, Tax Matters Partners,              
          docket No. 18992-93; Ironwood Manufacturing Ltd., An Arizona                
          Limited Partnership, William M. and Dianne B. Stephens, Tax                 
          Matters Partners, docket No. 18993-93; and Vail Commerce Center             
          Limited Partnership, an Arizona Limited Partnership, William M.             
          and Dianne B. Stephens, Tax Matters Partners, docket No. 19067-             
          93.                                                                         




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