Thomas J. Barnes v. Commissioner of Internal Revenue Service

21 F.3d 1111 73 A.F.T.R.2d 94 -1781 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Thomas J. BARNES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70639. United States Court of Appeals, Ninth Circuit. Submitted April 5, 1994. * Decided April 12, 1994. Before: POOLE, BEEZER, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Thomas J. Barnes appeals pro se the tax court's decision upholding the Commissioner of Internal Revenue's ("Commissioner") disallowance of certain business-expense deductions claimed by Barnes for the tax years 1986 and 1987. We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 . We review the tax court's conclusions of law de novo and findings of fact for clear error. Betson v. Commissioner, 802 F.2d 365, 367 (9th Cir.1986). We affirm. 3 Barnes contends the tax court erred by finding he was not entitled to a home-office expense deduction for 1986. He contends he was entitled to the deduction because he…