KERN, Associate Judge:
Appellant Columbia Realty Venture (Venture) is a limited partnership formed under the laws of the District of Columbia. In 1975, the Venture acquired twelve deeds from the Columbia Realty Trust (Trust), an unincorporated business trust. The deeds conveyed all right, title and interest in various parcels of real property in the District of Columbia from the Trust to the Venture. As part of this transaction, the Venture transferred interests in...
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