Leo and Pauline Goldman - Page 5

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               The FPAA's previously issued to the TMP of MCDA II referred            
          to the partnership solely as "Mid Continent Drilling Associates             
          II", and also listed 13-3093089 as the EIN.                                 
               No partners of MCDA II elected to participate in the Lax               
          case within the time specified under Rule 245(a) and (b).  See              
          Rule 247(b).                                                                
               On February 11, 1993, this Court entered a decision in the             
          Lax case under Rule 248(b) which sustained the adjustments to the           
          partnership items of MCDA II for taxable years 1983 and 1984.               
          This decision became final on May 12, 1993.  Secs. 7481(a)(1) and           
          7483.                                                                       
               On January 10, 1994, respondent mailed notices of deficiency           
          for affected items to petitioners which related to the                      
          partnership items determined in the Lax case.  The only                     
          adjustments in the notices of deficiency were for additions to              
          tax and increased interest for 1983 and 1984.                               
               Petitioners claim that the applicable period of limitations            
          has expired because "the multiple defects in the Lax Petition               
          reduced that case to a nullity insofar as it relates to the                 
          Goldman Petitioners."  Their argument that the partnership level            
          proceeding is a "nullity" is based on the caption in that case,             
          which reads, in pertinent part, "Midcontinental Drilling Co.                
          Partnership".  Because the caption in the Lax case does not read            
          "Mid Continent Drilling Associates II", petitioners characterize            
          the caption as "defective", and argue as follows:                           




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