Frank Shih, Jr. v. Commissioner of Internal Revenue

142 F.3d 445

81 A.F.T.R.2d 98-1858, 98-2 USTC P 50,405

Frank SHIH, Jr., Petitioner-Appellant,

v.

Commissioner of Internal Revenue, Respondent-Appellee.

No. 97-70855.

Tax Ct. No. 12738-95.

United States Court of Appeals,

Ninth Circuit.

Submitted April 20, 1998**.

Decided April 22, 1998.

Appeal from the United States Tax Court.

Before BRUNETTI, RYMER, and T.G. NELSON, Circuit Judges.

1

MEMORANDUM*

2

Frank Shih, Jr. appeals pro se the Tax Court's decision sustaining the Commissioner's determination of a federal income tax deficiency for the tax year 1991. The Commissioner limited Shih's deductions attributable…