William C. Lucas v. Commissioner of Internal Revenue Service

988 F.2d 120 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. William C. LUCAS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70427. United States Court of Appeals, Ninth Circuit. Submitted Feb. 11, 1993. * Decided Feb. 22, 1993. Appeal from the United States Tax Court, Tax Ct. No. 20032-91. AFFIRMED. Before GOODWIN, SCHROEDER and CANBY, Circuit Judges. 1 MEMORANDUM ** 2 William Lucas appeals pro se the United States Tax Court's order dismissing his petition for failure to state a claim upon which relief can be granted and determining deficiencies and additions to tax in Lucas' income tax for tax years 1984, 1985, 1987, and 1988. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We review de novo the dismissal of a taxpayer's petition for failure to state a claim upon which relief can be granted, Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th Cir.1988), and we affirm. 3 * Background 4 By separate notices of…