Cir

FILED

NOT FOR PUBLICATION DEC 27 2010

MOLLY C. DWYER, CLERK

UNITED STATES COURT OF APPEALS U .S. C O U R T O F AP PE ALS

FOR THE NINTH CIRCUIT

JIMMY LUI, No. 09-70849

Petitioner - Appellant, Tax Ct. No. 18883-

v.

MEMORANDUM *

COMMISSIONER OF INTERNAL

REVENUE,

Respondent - Appellee.

Appeal from a Decision of the United States Tax Court

Submitted December 14, 2010 **

Before: GOODWIN, WALLACE, and W. FLETCHER, Circuit Judges.

Jimmy Lui appeals pro se from the Tax Court’s decision, after a bench trial,

upholding the Commissioner of Internal Revenue’s determination of a deficiency

for tax year 2003. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review

de novo the Tax Court’s legal conclusions and review for clear error its factual

* This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). findings. Johanson v. Comm’r, 541 F.3d 973, 976 (9th Cir. 2008). We affirm.

In sustaining…