SWAIM v. COMMISSIONER

Docket No. 2929-67.

50 T.C. 336 (1968)

MILDRED F. SWAIM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 21, 1968.


Attorney(s) appearing for the Case

Henry J. Burt, Jr., for the petitioner.

W. Gerald Thornton, for the respondent.


FAY, Judge:

Respondent determined a deficiency of $11,682.91 in petitioner's income tax for the taxable year 1964.

The petition in this case, in addition to raising issues with respect to the taxable year 1964, requested a refund of income taxes for the taxable years 1960, 1961, and 1962. By an order dated October 30, 1967, this Court dismissed the case for lack of jurisdiction insofar as it related to the taxable years 1960, 1961, and 1962.

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