Richard J. Cadle v. Commissioner Internal Revenue Service

988 F.2d 118 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Richard J. CADLE, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70771. United States Court of Appeals, Ninth Circuit. Submitted Feb. 22, 1993. * Decided March 4, 1993. Appeal from the United States Tax Court; No. 21736-90. U.S.T.C., 1991 WI 182866 . AFFIRMED. Before GOODWIN, SCHROEDER and CANBY, Circuit Judges. 1 MEMORANDUM ** 2 Richard J. Cadle appeals pro se the tax court's decision granting judgment on the pleadings in favor of the Commissioner of the Internal Revenue Service (Commissioner) in Cadle's petition for redetermination of deficiencies for tax year 1987. The tax court also imposed $2,000 damages as a sanction. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We review de novo, Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th Cir.1988), and affirm the tax court's decision as well as its imposition of sanctions. In addition, we award sanctions of…