Hoyt and Sons Ranch Properties, Ltd., A Nevada Limited Partnership, Walter J. Hoyt, III, Tax Matters Partner - Page 10

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               To reflect the foregoing,                                              


                                             An order will be issued                  
                                        granting respondent's motion to               
                                        dismiss the taxable year 1992,                
                                        denying respondent's motion to                
                                        dismiss the taxable year 1993.                
































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