HEARD v. COMMISSIONER OF INTERNAL REVENUE

No. 13345.

285 F.2d 352 (1960)

Drayton HEARD and Estate of Elizabeth A. Heard, Deceased, Drayton Heard, Executor, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided December 27, 1960.


Attorney(s) appearing for the Case

Drayton Heard, Pittsburgh, Pa., for petitioners.

Karl Schmeidler, Washington, D. C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before KALODNER, STALEY and HASTIE, Circuit Judges.


PER CURIAM.

Despite the earnestness and ingenuity of petitioners' representations to the contrary, we have concluded that this appeal must be dismissed for want of jurisdiction.

On an earlier appeal in this case, this court affirmed the decision of the Tax Court in part and reversed it in part. 269 F.2d 911. Thereafter, the Tax Court, in an effort to carry out our mandate, made a redetermination of the petitioners' liability...

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