Walter T. McGee - Page 19

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          this case; i.e., whether the notice of deficiency is valid.  We             
          decline to certify denial of this motion for interlocutory                  
          appeal.                                                                     
               To reflect the foregoing,                                              

                                                       An Order will be               
                                             issued denying petitioner's              
                                             Motion To Dismiss For Lack Of            
                                             Jurisdiction.                            
































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