Denis Brody and Carol Brody - Page 4

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             losses reported by Thunderbird.  We found that the language              
             of the consent is clear and unambiguous, and there was no                
             justification to look beyond the terms of the consent in                 
             determining the intent of the parties.  We interpreted the               
             terms of the consent to mean that the parties thereto                    
             mutually agreed that adjustments to petitioners' 1978                    
             return during the extended period could be made to                       
             petitioners' share of the partnership items reported by                  
             Thunderbird.  We noted that partnership items of BDB which               
             did not originate with Thunderbird were not covered under                
             the consent.  We further noted that if the consent had                   
             specified that adjustments could be made to the partnership              
             items from BDB, as petitioners claimed were necessary, then              
             the consent would have covered all partnership items from                
             BDB.  Thus, it would have been a different and broader                   
             consent than the consent that was executed.                              
                  Shortly after we issued Brody I, proceedings in the                 
             case were stayed for some time pursuant to the automatic                 
             stay in bankruptcy, 11 U.S.C. section 362(a)(8) (1994).                  
             When the bankruptcy stay was lifted, we set the case for                 
             trial.                                                                   
                  In due course before trial, respondent filed a motion               
             for summary judgment on the ground that the sole assignment              
             of error raised in the petition had already been decided by              





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