Court of Appeals for the Fifth Circuit January 7, 1972, 71-2870 (Bernard H. Porter v. Commissioner of Internal Revenue)

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.