Eldor Miller v. Commissioner of Internal Revenue

Eldor Miller appeals pro se from the Tax Court’s decision dismissing his petition for redetermination of deficiencies for tax years 1976 and 1977 for failure to comply with a court order requiring production of documents. The Tax Court entered a decision determining that appellant’s deficiencies and penalties for the tax years totaled $318,788.54. See 26 U.S.C. § 7459(d) (“a decision by the Tax Court dismissing the proceeding shall be considered as its decision that the deficiency is the amount determined by the [Commissioner]”). Appellant argues that he should be excused from the court order…