Walter J. Hoyt, IV and Cynthia M. Witt-Hoyt - Page 7

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               It follows that petitioners' motion to restrain assessment             
          and collection, filed June 27, 1997, and petitioners' motion for            
          leave to file an amended petition, filed August 22, 1997, must be           
          denied, as moot.                                                            
               In order to reflect the foregoing,                                     


                                                  An appropriate order                
                                             and order of dismissal for               
                                             lack of jurisdiction will                
                                             be entered.                              





























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