Dakotah Hills Offices Limited Partnership, An Arizona Limited Partnership, William M. and Dianne B. Stephens, Tax Matters Partners, et al. - Page 30

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                  For the foregoing reasons, we find that petitioners                 
             have not carried their burden of proving that the                        
             adjustments determined by respondent are not partnership                 
             items, as  defined by section 6231.  Accordingly,                        

                                           Petitioners' Motion for                    
                                           Summary Judgment will be                   
                                           denied.                                    

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