Green

On June 22, 1979 the court entered the following order:

Before Nichols, Judge, Presiding, Bennett and Smith, Judges.

This pro se income tax case comes before the court on defendant’s motion to dismiss the petition for want of jurisdiction. Plaintiff has filed no response to the motion. We conclude that we lack subject-matter jurisdiction over plaintiffs claims and grant defendant’s motion.

Plaintiffs husband died in November 1971. In filing her income tax return for 1971 she elected to file as a surviving widow with one dependent child. Plaintiff claimed an overpayment of $847; records of the…