Campbell v. C.I.R.

Full title: Billy CAMPBELL, Petitioner--Appellant, v. COMMISSIONER OF INTERNAL…

Court: United States Court of Appeals, Ninth Circuit

Date published: Jun 19, 2002

37 F. App'x 929 (9th Cir. 2002)

Opinion

37 Fed.Appx. 929 (9th Cir. 2002) Billy CAMPBELL, Petitioner--Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent--Appellee. No. 01-71355. U.S. Tax Ct. No. 10380-00. United States Court of Appeals, Ninth Circuit. June 19, 2002

Submitted June 10, 2002. ^*

* This panel unanimously finds this case suitable for decision without oral argument. 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NOT FOR PUBLICATION.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 RYMER, T.G. NELSON and THOMAS, 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 Ninth Circuit Rule 36-3.

Billy Campbell appeals pro se the Tax Court's order dismissing for failure to state a claim his petition seeking a redetermination of federal income tax deficiencies and penalties for 1996, 1997 and 1998.

The Tax Court properly dismissed Campbell's petition, because his pleadings raised only frivolous legal challenges to the tax laws. The district court properly sustained the Commissioner of Internal Revenue's notices of deficiency, because Campbell is a taxpayer and the income he received is subject to federal income tax. In re Becraft, 885 F.2d 547, 548 (9th Cir.1989)

Page 930.

; Grimes v. Commissioner, 806 F.2d 1451, 1453 (9th Cir.1986) (per curiam). The Tax Court also properly imposed sanctions against Campbell pursuant to 26 U.S.C. § 6673(a)(1).

AFFIRMED.