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BARTH FOUNDATION v. COMMISSIONER

Docket Nos. 19101-80, 19103-80.

77 T.C. 1008 (1981)

THE BARTH FOUNDATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 29, 1981.

Attorney(s) appearing for the Case

Marvin E. Hagen and Gene F. Reardon, for the petitioner.

Joseph T. Chalhoub, for the respondent.

OPINION

DAWSON, Judge:

These cases were assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on petitioner's motions to dismiss for lack of jurisdiction as to the imposition of additional excise taxes under section 4942(b)2 and as to duplicate notices. After a review of the record, we agree with and adopt his opinion which is set forth below.3

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