WILLIAM H. WYTTENBACH, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., United States Court of Appeals Fifth Circuit, No. 06-60152, Summary Calendar ═, Filed August 31, 2006

WILLIAM H. WYTTENBACH, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Fifth Circuit

No. 06-60152, Summary Calendar ═

Filed August 31, 2006

Appeal from the United States Tax Court

(0711-05)

Before SMITH, WIENER, and OWEN, Circuit Judges.

PER CURIAM: ^* ══

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* ^═ 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 R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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.

**********

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. ═

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