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calendar in the Davenport Recycling case. In an order dated
October 4, 1993, this Court set the Davenport Recycling case for
trial in Detroit, Michigan, on March 7, 1994.
Sometime after the Davenport Recycling case was set for
trial, Gordon advised respondent that Winer would concede all
partnership level adjustments in Davenport Recycling and the
other partnership cases, but that Winer could not certify that
all of the other partners would also concede. The Davenport
Recycling case was conceded at the direction of Winer. Gordon
did not make any recommendations to Winer as to whether or not
Winer should concede. During the evidentiary hearing, Gordon
admitted that he did not send a copy of respondent's motion for
entry of decision or proposed decision to Davenport's limited
partners. Gordon also testified that he did not know whether
Winer had sent copies of respondent's motion for entry of
decision or proposed decision to Davenport's limited partners.
However, Karras' testimony is that Winer never directly
communicated to him that the IRS had filed a motion for entry of
decision and a proposed decision in the Davenport Recycling case.
On November 5, 1993, respondent mailed to this Court a
motion for entry of decision under Rule 248(b) and a proposed
decision. On February 17, 1994, respondent's motion for entry of
decision was granted. On February 23, 1994, respondent's
proposed decision was entered as the decision of this Court. At
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