Harbor Cove Marina Partners Partnership, Robert A. Collins, A Partner Other Than The Tax Matters Partner - Page 36

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               We hold that HCMP was not terminated during 1998 as reported           
          by its managing general partner and as determined by respondent.            
          All arguments for a contrary holding have been considered, and              
          those arguments not discussed herein have been found to be                  
          without merit.  Accordingly,                                                

                                                  Decision will be entered            
                                             under Rule 155.                          

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