Life Care Communities of America, LTD., a Florida Limited Partnership, Robert W. and Johanna McMichael, Partners Other Than the Tax Matters Partner - Page 12

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          longer act as a Life Care partner after the execution of the                
          settlement agreement and that he was in fact excluded from                  
          partnership activities after January 12, 1989.  Consistent with             
          these assertions, Mr. Reissman sent a letter to Mr. Rosenkranz              
          dated November 16, 1989, advising that Smith and Fowler would               
          purchase petitioner's interest in the various Bentley Village               
          entities pursuant to the agreement dated January 12, 1989, and              
          that it was their position that the sale would be effective                 
          January 12, 1989.                                                           
          Viewing the known facts in a light most favorable to                        
          petitioner, we conclude that material facts remain in dispute and           
          that additional factual development is necessary to resolve the             
          question of whether petitioner remained a partner of Life Care              
          until June 30, 1990.  In particular, we are unable to determine             
          from the record presented the intent of the parties respecting              
          the composition of the Life Care partnership after the execution            
          of the settlement agreement on January 12, 1989.  Consequently,             
          we will deny respondent's motion for partial summary judgment.              
               To reflect the foregoing,                                              
                                             An order will be issued                  
                                        granting respondent's motion to               
                                        dismiss for lack of jurisdiction              
                                        and to strike and denying                     
                                        respondent's motion for partial               





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