Kernan v. Commissioner

670 F. App'x 944

• Court: Court of Appeals for the Ninth Circuit
• Decided: November 21, 2016
• Docket: 15-70574
• Status: Unpublished

Opinion

MEMORANDUM **

Eugene J. Kernan appeals pro se from the Tax Court’s decision, following a bench trial, confirming the Commissioner’s determination of deficiencies and additions for tax years 2001 through 2006. We have jurisdiction pursuant to 26 U.S.C. § 7482(a). We review de novo the Tax Court’s legal conclusions and for clear error its factual findings. Johanson v. Comm’r, 541 F.3d 973, 976 (9th Cir. 2008). We affirm.

The Tax Court properly sustained the Commissioner’s determination of deficiencies and additions to Kernan’s taxes for tax years 2001 through 2006. See 26 U.S.C. §§ 1, 6012, 6651(a), 6654.

The Tax Court did not abuse its discretion by striking Kernan’s briefs because they exceeded the length limitations imposed by the court. See Alexander Shokai, Inc. v. Comm’r, 34 F.3d 1480, 1485 (9th Cir. 1994) (setting forth standard of review).

AFFIRMED.

** This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.