AL Trust - Page 7




                                        - 7 -                                         

          Memo. 2000-273; PM Trust v. Commissioner, T.C. Memo. 2000-272;8             
          cf. Renaissance Enters. Trust v. Commissioner, supra.                       
               To reflect the foregoing,                                              
                                                  An appropriate order of             
                                             dismissal for lack of                    
                                             jurisdiction will be entered.            



























          8 We have decided the same issue adverse to the trusts in                   
          the cases of BHC Trust, Malvern Hills Trust, PM Trust, and YMO              
          Trust.  Mr. Jablonski also petitioned the Court on behalf of each           
          of those trusts, and the records in those cases were virtually              
          identical to the record at hand.                                            





Page:  Previous  1  2  3  4  5  6  7  

Last modified: May 25, 2011