Trowbridge v. Commissioner

PER CURIAM: *

John P. Trowbridge, M.D., pro se, appeals from the decision of the United States Tax Court. The Tax Court held that Trowbridge was liable for 1996 and 1997 deficiencies in income tax and for additions to tax. It also sanctioned Trow-bridge $25,000 for advancing frivolous positions and instituting and maintaining the proceeding primarily for delay.

On appeal, Trowbridge argues that the Tax Court erred by failing to give effect to his purported withdrawal of his petition for review of the notices of deficiency. He contends that the Tax Court lacked jurisdiction because “Article I…