John P. Trowbridge, Life Center Houston Business Trust, John P. Trowbridge, Trustee, and Life Choices Business Trust, John P. Trowbridge, Trustee - Page 12

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          The motion “denies the existence of any contracts or commercial             
          agreements which create an attachment of an equity relationship             
          between the ‘United States’ and/or The State of Texas and                   
          Petitioner.”  The motion also states:  “Petitioner has                      
          specifically forfeited, waived, rejected, declined, and refused             
          to voluntarily accept any and all benefits, especially admiralty            
          and limited debt liability benefits, from the ‘United States’ and           
          its instrumentalities.”  Apparently on those bases, the motion              
          then states:  “Petitioner hereby gives formal notice to the Court           
          of Petitioner’s status as a nonjuristic person, a Texas state               
          Citizen, and that, in such status, Petitioner squarely challenges           
          and voids the jurisdiction of this Court.”  Petitioners claimed             
          in the motion that we lack “in personam” jurisdiction and subject           
          matter jurisdiction.  We denied the motion.                                 
               Motion To Dismiss                                                      
               On November 23, 2001, petitioners submitted a motion styled            
          “Petitioner’s Notice of Withdrawal of Petition”, which we filed             
          as a motion to dismiss (the motion to dismiss) and denied.8  In             
          that motion, petitioners reiterated their claim that we lack                
          jurisdiction and stated that they wished to withdraw their                  


               8  To the extent petitioners were relying on grounds other             
          than jurisdiction, a decision dismissing the proceedings would              
          have been considered a decision sustaining the deficiencies                 
          determined by respondent.  See sec. 7459(d).  Since we did not              
          believe that was the result petitioners intended, we denied the             
          motion to dismiss.                                                          




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