George L. Vaughn v. Commissioner Internal Revenue Service

15 F.3d 1095 73 A.F.T.R.2d 94 -780 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. George L. VAUGHN, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70345. United States Court of Appeals, Ninth Circuit. Submitted Dec. 17, 1993. * Decided Dec. 30, 1993. Before: CHOY, GOODWIN, and SKOPIL, Circuit Judges. 1 MEMORANDUM ** 2 George L. Vaughn appeals pro se the tax court's decision upholding the Commissioner of Internal Revenue's determination of income tax deficiency based on unreported income of $7,413 for the tax year 1986. Vaughn assigns three errors in the tax court procedure. None has merit. We affirm. 3 The tax court did not err by upholding the Commissioner's deficiency determination. Vaughn failed to rebut the presumption that the Commissioner's deficiency determination based on unreported income was correct. See Smith v. Commissioner, 800 F.2d 930, 933 (9th Cir.1986). Vaughn failed to show that the amount was excludable from…