Wyttenbach v. Commissioner

United States Court of Appeals Fifth Circuit F I L E D IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT August 31, 2006 Charles R. Fulbruge III Clerk No. 06-60152 Summary Calendar WILLIAM H. WYTTENBACH, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. -------------------- Appeal from the United States Tax Court (0711-05) -------------------- Before SMITH, WIENER, and OWEN, Circuit Judges. PER CURIAM:* Although, if we had jurisdiction to entertain this appeal, we would summarily affirm the judgment of the United States Tax Court dismissing it, we do not have jurisdiction. Accordingly, for lack of jurisdiction, this appeal is DISMISSED. * Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4.