Malvern Hills Trust - Page 7




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          274; PM Trust v. Commissioner, T.C. Memo. 2000-272;9 cf.                    
          Renaissance Enters. Trust v. Commissioner, supra.                           
               To reflect the foregoing,                                              
                                                  An appropriate order of             
                                             dismissal for lack of                    
                                             jurisdiction will be entered.            



























          9 We have decided the same issue adverse to the trusts in                   
          the cases of Al Trust, BHC 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.                                                      





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