John B. Lindsey Jerri J. Lindsey v. Commissioner of Internal Revenue Service

42 F.3d 1400 74 A.F.T.R.2d 94 -6890 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John B. LINDSEY; Jerri J. Lindsey, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70023. United States Court of Appeals, Ninth Circuit. Submitted Nov. 1, 1994. * Decided Nov. 4, 1994. Before: WALLACE, Chief Judge, GOODWIN and NORRIS, Circuit Judges. 1 MEMORANDUM ** 2 John B. and Jerri J. Lindsey appeal pro se the tax court's decisions (1) upholding the Commissioner of Internal Revenue Service's ("Commissioner") determination of a federal income tax deficiency for tax year 1983, and (2) denying John Lindsey's motion for a continuance. We have jurisdiction under 26 U.S.C. Sec. 7482 (a)(1), and we affirm. 3 * Background 4 In 1982, John Lindsey was hired by the University of Arizona ("University") as the head basketball coach. At the time he entered into his employment contract, the University believed that Arizona law prohibited the University…