Donald Leif Rokke v. Commissioner of Internal Revenue

2 F.3d 1157 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Donald Leif ROKKE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 92-70546. United States Court of Appeals, Ninth Circuit. Submitted Aug. 4, 1993. * Decided Aug. 6, 1993. Before: WRIGHT, BEEZER and HALL, Circuit Judges. 1 MEMORANDUM ** I. 2 Rokke did not prevail on his underlying tax court case and appealed to this court in Cause No. 91-70722. On June 1, 1992, after all appellate briefs had been filed, he filed a motion to supplement the record. He wanted to add four documents: a "Reply to Answer Amendment," a motion to vacate the bench opinion, a letter he received from the tax court clerk, and a motion for leave to file motion to vacate the bench opinion. The tax court denied the motion. II. 3 Rokke argues that the these "critical" documents are necessary to complete the record and ensure efficient appellate review. He is wrong. We review the tax court's denial of a motion to…