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the acts, motives, and intentions of the individuals and not on
actions taken by the partnerships.
Here, as in Hang and Grigoraci, a decision as to LTD’s NESE
turns on a determination of LTD’s true and beneficial owners, and
that determination depends upon facts that may not be
determinable as the partnership level. Petitioner attempts to
distinguish those cases by arguing that an identification of
LTD’s actual partners may affect the allocation of LTD’s income
or loss which in and of itself is an indicium of a partnership
item under section 6231(a)(3). For the reasons stated above, we
find this attempt unavailing.
We shall grant respondent’s motion to strike for lack of
jurisdiction. All arguments made by the parties have been
considered, and those arguments not discussed are irrelevant or
without merit. Accordingly,
An appropriate order will
be issued, and decision will
be entered under Rule 155.
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