Ernest F. Barter, Jr. Jo Ann Barter v. Commissioner of Internal Revenue Service

980 F.2d 736 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Ernest F. BARTER, Jr.; Jo Ann Barter, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70324. United States Court of Appeals, Ninth Circuit. Submitted Nov. 23, 1992. * Decided Dec. 2, 1992. Before SCHROEDER, FLETCHER and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 Ernest and Jo Ann Barter appeal pro se the tax court's decision upholding the Commissioner of Internal Revenue Service's disallowance of deductions the Barters took for costs associated with maintaining an aircraft used on the Barters' ranch. We have jurisdiction pursuant to 26 U.S.C. § 7482 . We review for clear error the tax court's finding of whether an activity is undertaken for profit, Polakof v. Commissioner, 820 F.2d 321, 323 (9th Cir.1987), cert. denied, 484 U.S. 1025 (1988), and we affirm. 3 The Barters own a 320-acre ranch in Siskiyou County, California. The Barters claimed various deductions…