Robertson v. C.I.R.

Full title: Ronna Joan ROBERTSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL…

Court: United States Court of Appeals, Ninth Circuit

Date published: Jul 23, 2001

15 F. App'x 467 (9th Cir. 2001)

Opinion

15 Fed.Appx. 467 (9th Cir. 2001) Ronna Joan ROBERTSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 00-70902. Tax Ct. No. 3183-98. United States Court of Appeals, Ninth Circuit. July 23, 2001

Submitted July 9, 2001 ^*.

* The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2). Accordingly, Robertson's request for oral argument is denied.

NOT FOR PUBLICATION.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

Appeal from the United States Tax Court.

Before KOZINSKI, T.G. NELSON, and RICHARD C. TALLMAN, 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.

Ronna Joan Robertson appeals pro se from a decision of the tax court determining Robertson's deficiencies in income tax and additions to tax due for 1993 and 1994. We have jurisdiction pursuant to 26 U.S.C. § 7482(a), and we affirm.

Robertson's only contentions on appeal were not raised before the tax court and are therefore waived. See Dodd v. Hood River County, 59 F.3d 852, 863 (9th Cir.1995).

AFFIRMED.