Joel Drum Josefa Rita Drum v. Commissioner of Internal Revenue

61 F.3d 910 76 A.F.T.R.2d 95 -5777, 95-2 USTC P 50,443 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Joel DRUM; Josefa Rita Drum, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 94-70850. United States Court of Appeals, Ninth Circuit. Submitted July 17, 1995. * Decided July 20, 1995. Before: FLETCHER, KOZINSKI, and THOMPSON, Circuit Judges. 1 MEMORANDUM ** 2 Taxpayers Joel and Josefa Rita Drum appeal pro se the tax court's decision, upholding the Commissioner's determination of a deficiency in income tax due for the year 1990, as well as an addition to tax for negligence pursuant to 26 U.S.C. Sec. 6662 (a). We review the tax court's finding that the Drums' deductions constituted nondeductible personal living expenses for clear error. Coombs v. Commissioner, 608 F.2d 1269, 1274 (9th Cir. 1979). We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 , and we affirm. 3 During 1985, the Drums were married in Los Angeles. In August 1985,…