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published opinion 614 F.2d 1294 (2d Cir. 1979); Green v.
Commissioner, 59 T.C. 456, 458 (1972).
We conclude that we lack jurisdiction to award petitioner a
refund of his overpayment for 1993.
To reflect concessions and the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011