Schwartz

The question here is one of jurisdiction.

On November 24, 1942, the Commissioner of Internal Revenue mailed to Hy Schwartz and Marie E. Schwartz, his wife, also the taxpayer and petitioner herein, a joint notice of deficiency for income taxes for the period from 1934 through 1938. Within 90 days, on February 19, 1943, a petition for review was filed, which was signed and verified by Hy Schwartz only. The Commissioner of Internal Revenue filed a motion to dismiss the proceeding for lack of jurisdiction. An amended petition for review was filed April 12, 1943, signed and verified by Hy Schwartz as attorney in fact and as counsel in behalf of the petitioner Marie E. Schwartz. Attached to the amended petition was a copy of the power of attorney from Marie E. Schwartz to Hy Schwartz. On April 14, 1943, the tax court dismissed the petition as to Marie E. Schwartz for lack of jurisdiction.

The provisions of the Internal Revenue Code pertinent to the question in issue read as follows:

“ § 272. Procedure in general.

“(a) (1) Petition to Board of Tax Appeals.

“If in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this…