Starvest U.S., Inc. - Page 20




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          3.  Dismissal of Docket No. 1372-99                                         
               A petition was filed by petitioner on November 2, 1998, for            
          redetermination of its 1993 and 1994 Federal income taxes based             
          on the notice of deficiency dated August 4, 1998.  Said                     
          proceeding bears docket No. 17705-98 on the docket of this Court.           
          On January 19, 1999, petitioner filed another petition with this            
          Court, bearing docket No. 1372-99, also for redetermination of              
          its 1993 and 1994 Federal income taxes, based on the same notice            
          of deficiency dated August 4, 1998.                                         
               Since the latter petition, filed as docket No. 1372-99,                
          duplicates the same notice of deficiency that is addressed in               
          docket No. 17705-98, docket No. 1372-99 will be closed for                  
          duplication.                                                                


                                        Orders will be issued denying                 
                                   respondent's motions to dismiss docket             
                                   Nos. 16948-97, 17705-98, and 1372-99;              
                                   denying petitioner's motion to dismiss             
                                   docket No. 16948-97; and closing docket            
                                   No. 1372-99 for duplication.                       











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