Markus Bachmann, Naomasa Shiraishi, Wilbur H. Campbell, Byung-Chun Yoo, Alice C. Harmon, Steven C. Huber, Identification of Ser-543 as the Major Regulatory Phosphorylation Site in Spinach Leaf Nitrate Reductase, The Plant Cell, Vol. 8, No. 3 (Mar., 1996), pp. 505-517
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Bachmann et al. (1996) studied this question.