Legal Opinion
Rodriguez v. Commissioner
Court of Appeals for the Ninth Circuit
Decided April 4, 2005No. 03-73308PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM**
Robert Rodriguez appeals pro se the tax court’s decision upholding the Commissioner of Internal Revenue’s (“Commissioner”) determination of income tax deficiencies for the tax years 1994, 1995 and 1996. We •have jurisdiction pursuant to 26 U.S.C. § 7482. We review a tax court’s findings of fact for clear error, Hardy v. Commissioner, 181 F.3d 1002, 1004 (9th Cir.1999), and we review evidentiary decisions for abuse of discretion, Hughes v. Commissioner, 953 F.2d 531, 539 (9th Cir.1992).
We affirm.
Rodriguez’s contention that the Commissioner’s determination of deficiency is not…
2Cases cited4 opinions
- Jesse Acosta-Huerta v. Wayne Estelle, Warden, California Men's ColonyCourt of Appeals for the Ninth Circuit · 1992
- Cathy Miller Hardy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Spurlock v. Comm'rUnited States Tax Court · 2003
- Richard C. Hughes Joan C. Hughes v. United States of America Commissioner of Internal Revenue, Richard C. Hughes Joan C. Hughes v. Commissioner of Irs United States of America Steven R. High Lena High United Savings BankCourt of Appeals for the Ninth Circuit · 1992
3Cited by1 opinion
- Rodriguez v. Comm'rUnited States Tax Court · 2009