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jurisdiction. We conclude that stare decisis does not prevent us
from reconsidering Meyer v. Commissioner, supra.
Accordingly,
An order will be entered
granting respondent’s
motion to dismiss for lack of
jurisdiction.
Reviewed by the Court.
WELLS, COHEN, SWIFT, GERBER, RUWE, WHALEN, LARO, GALE, and
THORNTON, JJ., agree with this majority opinion.
CHIECHI, FOLEY, and MARVEL, JJ., concur in result only.
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