David Broomfield - Page 17

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          of determination, we are obliged to grant respondent's motion to            
          dismiss for lack of jurisdiction.  Sarrell v. Commissioner, 117             
          T.C. 122 (2001); McCune v. Commissioner, 115 T.C. 114 (2000).               
               To reflect the foregoing,                                              
                                                  An order of dismissal               
                                        for lack of jurisdiction                      
                                        will be entered.                              

































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