Mark E. Schroeder v. Commissioner of Internal Revenue

45 F.3d 437 75 A.F.T.R.2d 95 -490 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Mark E. SCHROEDER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 94-70469. United States Court of Appeals, Ninth Circuit. Submitted Dec. 19, 1994. * Decided Dec. 28, 1994. Before: SNEED, D.W. NELSON and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Mark E. Schroeder appeals pro se the tax court's dismissal for failure to state a claim of his petition for redetermination of federal income tax deficiencies for tax years 1984 and 1986 through 1991. We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 , and we affirm. 1 3 Schroeder contends that the compensation he received from his employers was not taxable because his basis in his labor was equal to the amount of compensation he received. The tax court properly rejected this frivolous contention. See Carter v. Commissioner, 784 F.2d 1006, 1009 (9th Cir.1986); Olson v. United States, 760 F.2d 1003, 1005 (9th…