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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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