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We hold that the determination set forth in paragraph 8 of
the respective notices of deficiency that respondent issued to
petitioners in these cases relates to certain partnership items
described above. We further hold that we do not have jurisdic-
tion over those items. E.g., Trost v. Commissioner, 95 T.C. 560
(1990); Maxwell v. Commissioner, 87 T.C. 783 (1986). We also
hold, and respondent and petitioners agree, that we do not have
jurisdiction over the remaining determinations set forth in those
respective notices because those remaining determinations relate
to partnership items, e.g., Trost v. Commissioner, supra; Maxwell
v. Commissioner, supra, or affected items, e.g., GAF Corp. &
Subs. v. Commissioner, 114 T.C. 519 (2000); N.C.F. Energy Part-
ners v. Commissioner, 89 T.C. 741 (1987).
We have considered all of the contentions and arguments of
petitioners that are not discussed herein, and we find them to be
without merit and/or irrelevant.
To reflect the foregoing,
Orders granting respondent’s
respective motions and denying
petitioners’ respective motions and
dismissing these cases for lack of
jurisdiction will be entered.
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