Edmund F. Soborski, Jr. Magdalena Soborski v. Commissioner of Internal Revenue Service

967 F.2d 591 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Edmund F. SOBORSKI, JR.; Magdalena Soborski, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70261. United States Court of Appeals, Ninth Circuit. Submitted May 26, 1991. * Decided June 2, 1992. Before FARRIS, DAVID R. THOMPSON and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Edmund F. Soborski, Jr. and Magdalena Soborski appeal pro se the tax court's decision upholding the Commissioner of Internal Revenue's ("CIR") determination of an income tax deficiency and additions to tax for tax year 1985. The Soborskis contend that the CIR, using "toke" calendars provided by other "21" and craps dealers who worked the graveyard shift at the Horseshoe Casino with Mr. Soborski in 1985, miscalculated the average hourly toke rate and erroneously determined that the Soborskis' joint income tax return underreported Mr. Sorborski's toke income. 1 We have jurisdiction pursuant to…