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for such items was excepted from the unified partnership audit
and litigation procedures. See sec. 6230(a)(2)(A)(ii) (normal
deficiency procedures apply where partnership items converted to
nonpartnership items under secs. 6231(e)(1)(B)(i) and
6231(c)(2)). Under the circumstances, we hold that the notices
of deficiency for affected items are invalid insofar as they were
issued to decedent's estate. Consequently, we shall dismiss this
case for lack of jurisdiction with respect to decedent's estate
and deny petitioners' motion for summary judgment as moot insofar
as it pertains to decedent's estate.
Jurisdiction: Elizabeth N. Callaway
Petitioners maintain that, because Mrs. Callaway is treated
as a Mountain View partner solely by virtue of having filed a
joint return with decedent for the years in issue, her
partnership items converted to nonpartnership items at the same
time that decedent's partnership items were so converted. We
disagree.6
The controversy surrounding Mrs. Callaway's status as a
Mountain View partner involves the effect of section
301.6231(a)(2)-1T(a)(1), Temporary Proced. & Admin. Regs., 52
Fed. Reg. 6790 (Mar. 5, 1987), which provides in pertinent part:
Persons whose tax liability is determined
indirectly by partnership items (Temporary).--(a)
6 Again, petitioners' conversion theory raises the question
of the validity of the notices of deficiency.
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