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the present case are not the same parties as were involved in the
prior case -- res judicata would not apply. Simmons v. Union News
Co., 341 F.2d 531, 533 (6th Cir. 1965); Leishman v. Radio Condenser
Co., 167 F.2d 890 (9th Cir. 1948).
We have applied stare decisis when faced with repetitive
litigation involving the Federal income tax consequences of
investments in related tax shelter partnerships. See Pearlman v.
Commissioner, T.C. Memo. 1995-182; Kott v. Commissioner, T.C. Memo.
1995-181; Eisenberg v. Commissioner, T.C. Memo. 1995-180; Decker v.
Commissioner, T.C. Memo. 1995-38; Brown v. Commissioner, T.C. Memo.
1994-43; Kozlowski v. Commissioner, T.C. Memo. 1993-430, affd.
without published opinion 70 F.3d 1279 (9th Cir. 1995); Walsh v.
Commissioner, T.C. Memo. 1993-421, revd. in part on another issue
without published opinion 72 F.3d 136 (9th Cir. 1995).
With regard to Tech-1979 and Winfield, on the one hand, and
Technology-1980 (one of the partnerships involved in Krause v.
Commissioner, supra), on the other, petitioners allege that a
material difference exists based on a variation between the license
agreements of Tech-1979 and Winfield and the license agreements of
Technology-1980. Petitioners did not present any credible evidence
to establish how the alleged difference is material.
Respondent's expert witness testified that although Tech-
1979's and Winfield's license agreements had a somewhat different
structure from Technology-1980's, they were not materially
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