ABFA Trust - Page 6




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          T.C. Memo. 2000-275; BHC Trust v. Commissioner, T.C. Memo. 2000-            
          274; Malvern Hills Trust v. Commissioner, T.C. Memo. 2000-273; PM           
          Trust v. Commissioner, T.C. Memo. 2000-272;6 cf. Renaissance                
          Enters. Trust v. Commissioner, supra.  To reflect the foregoing,            
                                                  An appropriate order of             
                                             dismissal for lack of                    
                                             jurisdiction will be entered.            


























          6 We have decided the same issue adverse to the trusts in                   
          the cases of AL Trust, BHC Trust, Malvern Hills Trust, PM Trust,            
          and YMO Trust.  Mr. Jablonski also petitioned the Court on behalf           
          of each of those trusts.                                                    





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