-7-
nor states a claim upon which relief can be granted. Because of
the absence from the petition of specific justiciable allegations
of error and of supporting facts, this Court will grant
respondent’s motion. See Funk v. Commissioner, supra.
Accordingly, we shall dismiss petitioners’ case and enter a
decision sustaining respondent’s determinations contained in the
notice of deficiency for 2001.
An appropriate order of
dismissal and decision will be
entered.
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Last modified: May 25, 2011