James P. Gabel v. Commissioner of Internal Revenue Service

61 F.3d 910 75 A.F.T.R.2d 95 -2223, 95-1 USTC P 50,289 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. James P. GABEL, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant-Appellee. No. 94-16245. United States Court of Appeals, Ninth Circuit. Submitted May 2, 1995. * Decided May 5, 1995. Before: WALLACE, Chief Judge, HUG and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 James Gabel appeals pro se the district court's summary judgment in favor of the Commissioner of Internal Revenue ("Commissioner") in his action brought under the Freedom of Information Act ("FOIA"), 5 U.S.C. Sec. 552 . Gabel alleged that the Internal Revenue Service ("IRS") failed to respond to his five FOIA requests. Gabel sought to obtain certain documents relating to his federal income tax liability for the years 1983-1987. Gabel also appeals the district court's denial of his Fed. R. Civ. P. 56(f) motion. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. 3 "A…