Robert W. Musser v. United States of America United States Internal Revenue Service

62 F.3d 1425 76 A.F.T.R.2d 95 -5924 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Robert W. MUSSER, Plaintiff-Appellant, v. UNITED STATES of America; United States Internal Revenue Service, Defendants-Appellees. No. 94-36103. United States Court of Appeals, Ninth Circuit. Submitted Aug. 2, 1995. * Decided Aug. 7, 1995. Before: ALARCON, FERNANDEZ, and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Robert W. Musser appeals pro se the district court's denial of his motions for reconsideration in his action seeking a refund of his federal income taxes for the tax year 1984. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We review for abuse of discretion, Backlund v. Barnhart, 778 F. 2d 1386, 1388 (9th Cir. 1985), and we affirm. 3 Because the time for filing an appeal from the district court's denial of Musser's first motion for reconsideration was extended by Musser's second motion for reconsideration, we have jurisdiction over the district court's denial of both motions.…