Jan H. Visser v. Commissioner of Internal Revenue Service

19 F.3d 32 73 A.F.T.R.2d 94 -1616 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Jan H. VISSER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70522. United States Court of Appeals, Ninth Circuit. Submitted March 23, 1994. * Decided March 24, 1994. Before: FLETCHER, BRUNETTI, and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Jan H. Visser appeals pro se the tax court's decision upholding the Commissioner of Internal Revenue's ("Commissioner") determination of tax deficiency and additions to tax for tax years 1979, 1980, 1981 and 1983. The tax court upheld the Commissioner's determination disallowing investment tax credits, and depreciation and business expense deductions claimed by Visser in connection with Visser's purchase of a greenhouse. The tax court also upheld the Commissioner's imposition of additions to tax for negligence. We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 (a). We affirm. 3 * Deficiency Determination…