Curr-Spec Partners, LP, Curr-Spec Managers, LLC, Tax Matters Partner - Page 1

                                 T.C. Memo. 2006-266                                  


                               UNITED STATES TAX COURT                                


                  CURR-SPEC PARTNERS, LP, CURR-SPEC MANAGERS, LLC,                    
                         TAX MATTERS PARTNER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1350-05.           Filed December 14, 2006.                 


               This opinion was withdrawn by order dated                              

          January 3, 2007.                                                            

















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