Davenport Recycling Associates, Sam Winer, Tax Matters Partner - Page 5

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          Winer.  On February 23, 1994, respondent's proposed decision was            
          entered as the decision of the Court.  Neither participants nor             
          any other partner objected to the entry of decision, and no                 
          appeal was taken from the decision.  Pursuant to sections                   
          6230(a)(1) and 6231(a)(1) and (6), the deficiencies attributable            
          to the disallowed Davenport partnership items were assessed by              
          computational adjustments against Davenport's limited partners,             
          including participants, at the conclusion of the partnership                
          level proceedings.                                                          
               Almost 2 years after the entry of decision in this case, on            
          January 23, 1996, participants filed with this Court a Motion for           
          Leave to File Election to Participate and submitted a Notice of             
          Election to Participate in the captioned matter involving                   
          Davenport.  By order dated February 15, 1996, we granted                    
          participants' motion to file a notice of election to participate            
          in the captioned matter involving Davenport.  Also on January 23,           
          1996, participants filed a Motion for Special Leave to File                 
          Motion for Reconsideration of Decision or to Vacate Decision in             
          the captioned matter involving Davenport.  On the same date                 
          participants lodged with the Court a Motion For Reconsideration             
          of Decision or to Vacate Decision.  Participants' motion for                
          special leave is currently pending before this Court.  The                  
          resolution of these matters turns on whether the petition to this           
          Court signed by Winer on behalf of the partnership is valid for             
          purposes of conferring jurisdiction on this Court and also on               




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