Darrell Archer v. Cir

NOT FOR PUBLICATION FILED UNITED STATES COURT OF APPEALS SEP 16 2020 MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT DARRELL ARCHER, Nos. 19-70304 19-70305 Petitioner-Appellant, Tax Ct. Nos. 10444-16 v. 12414-16 COMMISSIONER OF INTERNAL REVENUE, MEMORANDUM* Respondent-Appellee. Appeals from Decisions of the United States Tax Court Submitted September 8, 2020** Before: TASHIMA, SILVERMAN, and OWENS, Circuit Judges. In these consolidated appeals, Darrell Archer appeals pro se from the Tax Court’s decisions, following a bench trial, upholding the Commissioner of Internal…