Case Name: Thomas P. WARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1962-03-30
Citations: 299 F.2d 941
Docket Number: No. 19200
Parties: Thomas P. WARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before RIVES, JONES and GEWIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 299
Pages: 941–941

Head Matter:
Thomas P. WARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 19200.
United States Court of Appeals Fifth Circuit.
March 30, 1962.
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.

Opinion:
PER CURIAM.
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
Affirmed.