MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, Special Trial Judge:
This case is before the Court on participants Herman M. and Gloria R. Nirschl's (the Nirschls) motion to dismiss for lack of jurisdiction. The underlying dispute arises from the Nirschls' interest in Greenberg Brothers Partnership #12, a.k.a. Lone Wolf McQuade Associates (Lone Wolf or the partnership). The parties agree that for the
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