Rochowicz

842 F.2d 335 Unpublished Disposition NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. James ROCHOWICZ and Maria Rochowicz, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 87-7300, 87-7306. United States Court of Appeals, Ninth Circuit. Argued and Submitted March 7, 1988. Decided March 9, 1988. Before HUG, ALARCON and KOZINSKI, Circuit Judges. 1 MEMORANDUM * 2 Taxpayers appeal the dismissal of their petitions for redetermination of deficiencies assessed for the tax years 1980-1983. We consider whether the tax court abused its discretion in dismissing the petitions. See Larsen v. Commissioner, 765 F.2d 939, 941 (9th Cir.1985); McCoy v. Commissioner, 696 F.2d 1234, 1236 (9th Cir.1983). 3 Tax Court Rule 149(a) provides that "[t]he unexcused absence of a party ... when a case is called for trial will not be ground for delay. The case may be dismissed for failure properly to prosecute...." The tax court dismissed appellants' petitions for…