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TATUM v. C. I. R.

No. 78-1425.

612 F.2d 193 (1980)

James E. and Elizabeth TATUM, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

February 21, 1980.

Attorney(s) appearing for the Case

Hirtz & McDonough, Ted Hirtz, Houston, Tex., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, Karl Schmeidler, Joseph L. Liegl, Attys., Dept. of Justice, Tax Div., Lester Stein, Acting Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before AINSWORTH, INGRAHAM and GARZA, Circuit Judges.

GARZA, Circuit Judge:

Petitioner, Mr. Tatum, appeals a decision of the Tax Court dismissing his case for lack of jurisdiction. In an opinion reported at 69 T.C. 81, the Tax Court interpreted the provisions of Section 2a(2A) of the Bankruptcy Act, 11 U.S.C. § 11(a)(2A),1 and Section 17c of the Bankruptcy Act, 11 U.S.C. § 35(c)(1),2 as vesting complete jurisdiction in...

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