Opinion
Case No. C-04-5291-JSW.
September 27, 2005
ORDER
Whereas the parties have stipulated to dismissal pursuant to Federal Rule of Civil Procedure 41(a)(1)(ii) and Local Rule 7-12, this case is dismissed. Because this dismissal is based upon 26 U.S.C. § 6226(b)(4), this dismissal is not an adjudication, pursuant to 26 U.S.C. § 6226(h), as to the correctness of the adjustments to partnership items made by the notice of final partnership administrative adjustment that was in issue herein.
PURSUANT TO STIPULATION, IT IS SO ORDERED.