Don Weber II - Page 12

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          jurisdiction on that ground.  See Barnhill v. Commissioner, T.C.            
          Memo. 2002-116; cf. Lunsford v. Commissioner, 117 T.C. 159                  
          (2001).                                                                     
               To reflect the foregoing,                                              


                                             An order will be entered                 
                                        dismissing this case for lack of              
                                        jurisdiction.                                 
































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