RORSCHACH v. C. I. R.

No. 7884.

341 F.2d 567 (1965)

Harold E. RORSCHACH and Virginia P. Rorschach, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

February 15, 1965.


Attorney(s) appearing for the Case

Harold E. Rorschach, Tulsa, Okl., and Richard G. Rorschach, Houston, Tex., for petitioners.

Robert A. Bernstein, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Washington, D. C., and Robert H. Solomon, Arlington, Va., on the brief), for respondent.

Before PICKETT and LEWIS, Circuit Judges, and DAUGHERTY, District Judge.


LEWIS, Circuit Judge.

Petitioner,1 an attorney appearing pro se, seeks review of a decision of the Tax Court dismissing for lack of jurisdiction his attempt to appeal to that court from what he asserts to be a deficiency assessment lodged against him by the Commissioner for income tax for the year 1961. The order of dismissal entered by the Tax Court is premised upon a finding that petitioner was not a party to the Commissioner's assessment...

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