- 15 -
1956); Lime Cola Co. v. Commissioner, 22 T.C. 593, 606 (1954).
To reflect concessions and the foregoing,
An appropriate order
will be issued granting
petitioner Alfred J. Martin’s
motion to dismiss as to him
in docket No. 22961-88 for
lack of jurisdiction, decision
will be entered in docket No.
22961-88 as to petitioner
Amilu S. Rothhammer, f.k.a
Amilu S. Martin, under Rule
155, and decision will be
entered in docket No. 32146-86
under Rule 155.
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