Chambers v. C.I.R.

Full title: Horace M. CHAMBERS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL…

Court: United States Court of Appeals, Ninth Circuit

Date published: Aug 30, 2001

17 F. App'x 688 (9th Cir. 2001)

Opinion

17 Fed.Appx. 688 (9th Cir. 2001) Horace M. CHAMBERS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 00-71425. Tax Ct. No. 890-99. United States Court of Appeals, Ninth Circuit. August 30, 2001

Submitted August 13, 2001. ^*

* The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2).

NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 36-3)

Appeal from the United States Tax Court.

Before HAWKINS, TASHIMA, and GOULD, Circuit Judges.

MEMORANDUM ^**

** This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by 9th Cir. R. 36-3.

Horace M. Chambers appeals pro se the Tax Court's decision sustaining the Commissioner of Internal Revenue's findings of tax deficiencies, additions to tax, underpayment of taxes and penalty for failure to pay tax for various tax years. We have jurisdiction pursuant to 26 U.S. C § 7482(a)(1). We review de novo. Condor Int'l, Inc. v. Comm'r, 78 F.3d 1355, 1358 (9th Cir.1996).

We affirm for the reasons stated in the Tax Court's July 18, 2000, memorandum findings of fact and opinion. We emphasize that the Tax Court lacked jurisdiction to review the state court judgment ordering Chambers to pay child and spousal support. See Branson v. Nott, 62 F.3d 287, 291 (9th Cir.1995).

AFFIRMED.