Dann Duncan v. Cir

NOT FOR PUBLICATION FILED SEP 16 2020 UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT DANN LEE DUNCAN; KATHRINE GAY No. 19-72249 DUNCAN, Tax Ct. No. 26727-13 Petitioners-Appellants, v. MEMORANDUM* COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Submitted September 8, 2020** Before: TASHIMA, SILVERMAN, and OWENS, Circuit Judges. Dann Lee Duncan and Kathrine Gay Duncan appeal pro se from the Tax Court’s order denying their petition challenging a deficiency in their 2008 joint income…