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docket No. 5898-97, and we will dismiss that docket for lack of
jurisdiction on the ground that the underlying notice of
deficiency is invalid.
To reflect the foregoing,
An order denying petitioner's Cross-
Motion for Summary Judgment and granting
respondent's Motion for Partial Summary
Judgment will be issued in docket No.
14781-96, and an order granting
petitioner's Motion to Dismiss for Lack
of Jurisdiction will be entered in
docket No. 5898-97.
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