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Court or the Court of Federal Claims. Our dismissal means that
petitioners are unable to contest respondent's determination in
this Court. See Budlong v. Commissioner, 58 T.C. 850, 854 n.2
(1972); McCormick v. Commissioner, 55 T.C. 138, 142 n.5 (1970).
To reflect the foregoing,
An appropriate order will
be entered.
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Last modified: May 25, 2011