Richard Dejean v. United States

57 F.3d 1076 75 A.F.T.R.2d 95 -2733, 95-2 USTC P 50,380 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Richard DeJEAN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 94-35704. United States Court of Appeals, Ninth Circuit. Submitted June 6, 1995. * Decided June 8, 1995. Before: O'SCANNLAIN, LEAVY and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 Richard DeJean appeals pro se the district court's summary judgment for the United States in DeJean's action seeking a refund of addition to tax paid for tax years 1979 and 1980. DeJean sought a refund of taxes paid in connection with the Internal Revenue Service's ("IRS") disallowance of energy tax credits from DeJean's investment in Saxon Energy Corporation ("Saxon") which he carried back to 1979 and 1980. DeJean also appeals the district court's grant of the government's motion for a protective order. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. 1 3 DeJean contends that the…