No. 76-1058.

587 F.2d 941 (1978)

Eugene G. & Lorraine B. FEISTMAN, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

December 13, 1978.

Attorney(s) appearing for the Case

Eugene G. & Lorraine B. Feistman pro se.

Gilbert E. Andrews, Atty., Washington, D. C., for respondent-appellee.

Before WALLACE and ANDERSON, Circuit Judges, and INGRAM, District Judge.

J. BLAINE ANDERSON, Circuit Judge:

The instant appeal presents a threshold jurisdictional question. Inasmuch as we conclude appellants did not file a timely notice of appeal from the Tax Court's adverse judgment, we do not reach the merits of appellants' claim and dismiss their appeal.


The Commissioner, appellee herein, asserted deficiencies against taxpayers for the years 1968-1971. Several issues...

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