Morton Kornblum v. Commissioner Internal Revenue Service

36 F.3d 1103 74 A.F.T.R.2d 94 -6384 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Morton KORNBLUM, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70062. United States Court of Appeals, Ninth Circuit. Submitted Sept. 14, 1994. * Decided Sept. 19, 1994. Before: BROWNING, WRIGHT, and CANBY, Circuit Judges. 1 MEMORANDUM ** 2 Morton Kornblum filed a petition to redetermine his deficiency and addition to tax for tax year 1990. The Tax Court dismissed it for failure to state a claim. He appeals pro se. 1 We have jurisdiction under 26 U.S.C. Sec. 7482 and affirm. 3 The petition challenges a $4,769 deficiency and a $954 addition to tax imposed by the IRS for tax year 1990. He claimed an overpayment of $11,820,000. His amended petition claimed an overpayment of $15,634,000. He based these claims on money owing from his previous unsuccessful suits against the IRS. 4 The Tax Court properly dismissed Kornblum's petition for failure to…