Kenneth M. Baker v. Commissioner of Internal Revenue

9 F.3d 1550 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Kenneth M. BAKER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 92-70392. United States Court of Appeals, Ninth Circuit. Submitted Oct. 7, 1993. * Decided Nov. 4, 1993. 1 Before: HALL and RYMER, Circuit Judges, and FITZGERALD, ** Senior District Judge. 2 MEMORANDUM *** 3 Kenneth Baker appeals the tax court's judgement in favor of the Commissioner of Internal Revenue (Commissioner) that in 1985 Baker failed to report $60,000 of income from the manufacture and sale of synthetic heroin. We affirm the tax court. 4 * Beginning in the early 1980's, Kenneth Baker began to manufacture a chemical compound having properties similar to heroin. By the summer of 1984 this compound became known under the street name China White. Baker was arrested and on May 26, 1987, Baker pled nolo contendere to aiding and abetting in the misbranding of drugs in violation of 21 U.S.C. §§ 331 (k)…