Thomas P. Ward, Petitioner, v. Commissioner of Internal Revenue, Respondent, 299 F.2d 941 (5th Cir. 1962)

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US Court of Appeals for the Fifth Circuit - 299 F.2d 941 (5th Cir. 1962)

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