Patricia J. McConnell v. Commissioner of Internal Revenue Service

990 F.2d 1258 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Patricia J. MCCONNELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70638. United States Court of Appeals, Ninth Circuit. Submitted March 10, 1993. * Decided March 24, 1993. Before WALLACE, Chief Judge, and FARRIS and BRUNETTI, Circuit Judges. 1 MEMORANDUM ** 2 Patricia J. McConnell appeals pro se the tax court's decision upholding the Commissioner of Internal Revenue's ("Commissioner") determination of income tax deficiencies for the tax years 1986 and 1987. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We review the tax court's conclusions of law de novo and findings of fact for clear error. Collins v. Commissioner, 857 F.2d 1383, 1385 (9th Cir.1988). We affirm. 3 In connection with her income tax returns for the tax years in question, McConnell filed Schedule C's showing expenses of $14,047 for 1986 and $5,716 for 1987. McConnell claimed these…