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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this opinion should not be published and is not precedent except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.
United States Court of Appeals
Fifth Circuit
F I L E D
August 31, 2006
Charles R. Fulbruge III
Clerk
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 06-60152
Summary Calendar
WILLIAM H. WYTTENBACH,
Petitioner-Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
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Appeal from the United States Tax Court
(0711-05)
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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.
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