MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, Special Trial Judge:
This case is before the Court on petitioners' motion to dismiss for lack of jurisdiction. Petitioners are part of a group of investors in a partnership, Summer Lovers Associates (SLA). Six other partners, who have petitions pending in this Court, have also filed motions to dismiss. In those six cases the petitioners have agreed that this case will serve as the test case as to the motions...
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