Thomas P. Ward, Petitioner, v. Commissioner of Internal Revenue, Respondent, 299 F.2d 941 (5th Cir. 1962)Annotate this Case
March 30, 1962
Petition for Review of Decision of the Tax Court of the United States (Florida Division).
Thomas P. Ward, Jacksonville, Fla., for petitioner.
Earl J. Silbert, Atty., Dept. of Justice, Washington, D. C., Crane C. Hauser, Chief Counsel, I. R. S., Rollin H. Transue, Atty., I. R. S., Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dep. of Justice, Washington, D. C., for respondent.
Before RIVES, JONES and GEWIN, Circuit Judges.
The Tax Court dismissed the petition before it for lack of jurisdiction. We are convinced, after a careful review of the record, that the Tax Court could not have done otherwise. Its decision is correct and is