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proceeding. We hold that he did. His Motion to Dismiss for Lack
of Jurisdiction will be denied.
Willner's Motion for Leave to File Notice of Election to
Participate was made solely for purposes of raising the
jurisdictional issue and did not set forth any independent
statements to show his preparedness to litigate the case on the
merits or reasons why respondent's Motion for Entry of Decision
should not be granted. As stated in the Notes to the Amendments
to the Rules of Practice and Procedure, adopted May 20, 1988,
with respect to Rule 248(b), "any objecting partners would have
to make a substantial showing in order for the Court to grant
their motion [for leave to file a notice of election to
participate]". 90 T.C. at 1376. No such showing having been
made, the Motion for Leave to File Notice of Election to
Participate will be denied, and respondent's Motion for Entry of
Decision will be granted.
Appropriate orders will
be issued, and a decision in
accordance with respondent's
motion will be entered.
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