Agri-Cal Venture Associates, Frederick H. Behrens, Tax Matters Partner, et al. - Page 56

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          inappropriate and unethical.”  Mr. Shipley is not among the                 
          counsel of record for respondent, nor have the partnerships shown           
          his direct involvement in this case.  The partnerships have made            
          no claim that requires any action of us.  See Rule 24(g).                   

                                                  An appropriate order                
                                             will be issued.                          

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