GAF Corporation and Subsidiaries - Page 17

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          notice of deficiency on which this case is based was invalid.  We             
          must therefore dismiss this case for lack of jurisdiction.                    


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


               Reviewed by the Court.                                                   
               WELLS, COHEN, PARR, CHIECHI, FOLEY, VASQUEZ, GALE, THORNTON,             
          and MARVEL, JJ., agree with this majority opinion.                            

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