Court of Appeals for the D.C. Circuit December 5, 2012, No. 12-1160 (O'Donnell v. Commissioner)

JUDGMENT

PER CURIAM.

This appeal was considered on the record from the United States Tax Court and on the briefs filed by the parties. See Fed. R.App. P. 34(a)(2); D.C.Cir. Rule 340). It is

ORDERED AND ADJUDGED that the Tax Court’s Order and Decision filed January 3, 2012 be affirmed. Because standing requirements are applicable only to “those who invoke the court’s jurisdiction,” Roeder v.