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Krienke v. Commissioner

United States Court of Appeals, Ninth Circuit
Sep 9, 2008
292 F. App'x 608 (9th Cir. 2008)

Opinion

No. 07-70244.

Submitted August 26, 2008.

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

Filed September 9, 2008.

Jackie Krienke, Citrus Heights, CA, pro se.

Donald L. Korb, Acting Chief Counsel Internal Revenue Service, John Schumann Fax, Eileen J. O'Connor, Esq. Fax, DOJ-U.S. Department of Justice Tax Division, Washington, DC, for Respondent.

Appeal from a Decision of the United States Tax Court. Tax Ct. No. 1401-05L.

Before: SCHROEDER, KLEINFELD, and IKUTA, Circuit Judges.



MEMORANDUM

This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.


Jackie Krienke appeals pro se from the Tax Court's order denying her motion to vacate the Tax Court's decision dismissing her petition for failure to prosecute. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review for an abuse of discretion, Thomas v. Lewis, 945 F.2d 1119, 1123 (9th Cir. 1991), and we affirm.

The Tax Court did not abuse its discretion by denying Krienke's motion to vacate because Krienke did not challenge the grounds for dismissal or show any other ground for relief from judgment. See id. at 1123-24. Further, the record does not support Krienke's contention that the Tax Court conducted a de novo trial.

AFFIRMED.


Summaries of

Krienke v. Commissioner

United States Court of Appeals, Ninth Circuit
Sep 9, 2008
292 F. App'x 608 (9th Cir. 2008)
Case details for

Krienke v. Commissioner

Case Details

Full title:Jackie KRIENKE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Court of Appeals, Ninth Circuit

Date published: Sep 9, 2008

Citations

292 F. App'x 608 (9th Cir. 2008)