Gary O. Armstrong v. Commissioner of Internal Revenue Service

995 F.2d 230 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Gary O. ARMSTRONG, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70517. United States Court of Appeals, Ninth Circuit. Submitted May 12, 1993. * Decided May 25, 1993. Before HUG, WIGGINS and THOMPSON, Circuit Judges. 1 MEMORANDUM ** 2 Gary O. Armstrong appeals pro se the tax court's dismissal for failure to prosecute of his petition for redetermination of income tax deficiencies for tax years 1987 and 1988. We review for abuse of discretion, Noli v. Commissioner, 860 F.2d 1521, 1527 (9th Cir.1988), and we affirm. BACKGROUND 3 On November 13, 1990, Armstrong, represented by counsel, filed a petition in the United States Tax Court disputing the Commissioner of Internal Revenue's determination of income tax deficiencies and imposition of additions to tax. He alleged that the Commissioner improperly disallowed ordinary and necessary expenses associated with his…