OPINION
SWIFT, Judge:
This matter is before the Court on the parties' cross-motions for partial summary judgment. Rule 121(b). This is a test case, and the motions for partial summary judgment raise an issue that will affect the outcome of other cases.
These cross-motions raise the general question of whether petitioner is to be regarded as at risk within the meaning of section 465 with regard to partnership debt obligations associated with...
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