Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS DEC 22 2021

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

DOUGLAS H. CUTTING, No. 21-70235

Petitioner-Appellant, Tax Ct. No. 15370-

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted December 14, 2021**

Before: WALLACE, CLIFTON, and HURWITZ, Circuit Judges.

Douglas H. Cutting appeals from the Tax Court’s decision upholding the

Commissioner of Internal Revenue’s determination of deficiencies. We have

jurisdiction under 26 U.S.C § 7482(a)(1). We review de novo the Tax Court’s

legal conclusions and for clear error its factual determinations. Hardy v. Comm’r,

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). 181 F.3d 1002, 1004 (9th Cir. 1999). We affirm.

The Tax Court properly determined that Cutting did not meet his burden…