Bill Blankstyn v. Commissioner Internal Revenue Service
Opinion
Opinion
988 F.2d 117 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Bill BLANKSTYN, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70340. United States Court of Appeals, Ninth Circuit. Submitted March 1, 1993. * Decided March 5, 1993. Appeal from the United States Tax Court; No. 13881-90. U.S.T.C. AFFIRMED. Before GOODWIN, SCHROEDER and CANBY, Circuit Judges. 1 MEMORANDUM ** 2 Bill Blankstyn appeals pro se the tax court's dismissal for failure to prosecute of his petition for redetermination of income tax deficiencies and additions to tax asserted against him by the Commissioner of Internal Revenue (CIR) for the tax year 1986. We have jurisdiction under 26 U.S.C. § 7482 , and we affirm. 3 We review for abuse of discretion the tax court's decision to dismiss a case for failure to prosecute. Noli v. Commissioner, 860 F.2d 1521, 1527 (9th Cir.1988). 4 Rule 123(b) of the Tax Court Rules of Practice and Procedure provides that the tax…