DENMAN v. COMMISSIONER

Docket No. 88206.

35 T.C. 1140 (1961)

NATHANIEL A. DENMAN AND LUCILLE G. DENMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1961.


OPINION.

MURDOCK, Judge:

An order was entered on February 24, 1961, dismissing this case for lack of jurisdiction. The petitioners, who throughout have proceeded pro se, filed a motion on March 17, 1961, to vacate that decision, and it seems appropriate to clarify the situation.

The Commissioner filed a motion on January 19, 1961, to dismiss this proceeding for lack of jurisdiction on the ground that a document "filed as the petition on April...

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