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adopts the opinion of the Special Trial Judge, which is set forth
below.
OPINION OF THE SPECIAL TRIAL JUDGE
NAMEROFF, Special Trial Judge: These cases are before us on
motion by petitioner to dismiss for lack of jurisdiction on the
ground that the Final Partnership Administrative Adjustments
(FPAA) are invalid. Petitioner herein is the Tax Matters Partner
(TMP) of two partnerships, Meserve Drilling Partners and Columbia
Energy Fund 1982. The principal place of business of each
partnership when the petitions for readjustment of partnership
items were filed was in Newport Beach, California.
These two cases were part of a group consisting of 14 cases
that were consolidated for purposes of trial, briefing, and
opinion in Osterhout v. Commissioner, T.C. Memo. 1993-251, affd.
in part, revd. in part without published opinion sub nom. Balboa
Energy Fund 1981 v. Commissioner, F.3d (9th Cir., Jan.
19, 1996). According to that opinion, decisions were to be
entered under Rule 155. In each of the two cases now before us,
respondent filed a computation under Rule 155, and petitioner
thereafter filed a motion to dismiss, together with a statement
that petitioner had no objection to entry of decision pursuant to
respondent's computation if the Court denied the motion to
dismiss.
On March 18, 1986, respondent issued FPAA's in which she
determined adjustments to partnership items as follows:
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