Harbor Cove Marina Partners Partnership, Robert A. Collins, A Partner Other Than The Tax Matters Partner - Page 19

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          The court of appeal noted that the trial court’s denial of                  
          Collins’s request for specific performance allowed Sunroad Asset            
          to do expressly what the partnership agreement and the trial                
          court had stated that it could not do; i.e., operate under the              
          buyout provisions of the partnership agreement rather than the              
          applicable liquidation provisions.                                          
               On April 26, 2002, respondent mailed another copy of the               
          FPAA to Collins in his capacity as a notice partner of HCMP.                
          When the tax matters partner of HCMP did not timely petition this           
          Court to readjust partnership items, see sec. 6226(a), Collins,             
          as an HCMP notice partner, filed his petition with the Court on             
          August 15, 2002.  Collins’s petition to this Court is timely                
          under section 6226(b)(1).                                                   
               On January 15, 2003, upon remand of the lawsuit from the               
          court of appeal, the trial court entered a minute order that                
          directed specific performance of the partnership agreement as               
          requested by Collins.  The minute order also noted that HCMP had            
          not been wound up as initially determined by the trial court and            
          that Collins, as a partner in HCMP, was entitled to his share of            
          leasehold profits from November 18, 1998, through the date on               
          which the marina was sold in the open market.  The minute order             
          directed the Sunroad defendants to “account for and restore to              
          Plaintiff his share of the profits as defined by the HCMP                   
          partnership agreement generated from and after November 18, 1998,           

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