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John G. GARNER and Winnifred T. Garner, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER Respondent’s motion to dismiss is granted in all particulars for the reasons set forth in the memorandum of the Tax Court, except as it pertains to the motion to hold attorney Coxe in contempt. As to that motion, the court on its own motion affirms the disposition of the Tax Court under Rule 8 of the United States Court of Appeals for the Sixth Circuit for the reasons set forth in the memorandum of the Tax Court.