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PORTER v. C. I. R.

No. 71-2870.

453 F.2d 1231 (1972)

Bernard H. PORTER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 7, 1972.

Attorney(s) appearing for the Case

Bernard H. Porter, pro se.

Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Tax Div., U. S. Dept. of Justice, Atty., K. Martin Worthy, Chief Counsel, Raymond W. Sifly, Internal Revenue Service, Washington, D. C., Robert G. Faircloth, Internal Revenue Service, Birmingham, Ala., for respondent-appellee.

Before WISDOM, COLEMAN and SIMPSON, Circuit Judges.

PER CURIAM:

Bernard H. Porter and his wife, Margaret E. Porter, filed a petition in the Tax Court seeking a redetermination of the tax deficiencies assessed against Mr. Porter for the years 1966 and 1967. The respondent Commissioner filed a motion to dismiss the action as to Mrs. Porter on the ground that the Tax Court lacked jurisdiction because the alleged deficiencies arose out of individual returns filed by Mr. Porter and because the statutory notice of deficiency...

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