Legal Opinion

Lehmann v. Commissioner

Court of Appeals for the Ninth Circuit

Decided May 20, 2003No. 02-72981; Tax Ct. No. 1008-01PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM **

Barbara Lehmann appeals pro se the tax court’s order dismissing for failure to prosecute her action seeking to challenge the Commissioner of Internal Revenue’s (“Commissioner”) determination of income tax deficiencies for the tax years 1993 *413through 1997. We have jurisdiction pursuant to 26 U.S.C. § 7482. We review for abuse of discretion, Noli v. Commissioner, 860 F.2d 1521, 1527 (9th Cir.1988), and we affirm.

Lehmann contends the tax court erred in dismissing Lehmann’s petition for failure to prosecute. Lehmann did not respond to the Commissioner’s attempts to engage in…

2Cases cited6 opinions

  1. George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
  2. Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
  3. Robert P. Noli and Delora J. Noli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
  4. Warner M. Larsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
  5. William E. Neely and Irene R. Neely v. United StatesCourt of Appeals for the Ninth Circuit · 1985

1 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Lehmann v. Comm'rUnited States Tax Court · 2005
  2. Taylor v. Comm'rUnited States Tax Court · 2006

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