Doyle A. King Nevan Y. King v. Commissioner of Internal Revenue

69 F.3d 544 76 A.F.T.R.2d 95 -7445, 96-1 USTC P 50,062 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Doyle A. KING; Nevan Y. King, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 94-70929. United States Court of Appeals, Ninth Circuit. Submitted Oct. 24, 1995. * Decided Nov. 1, 1995. Before: BEEZER, THOMPSON, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Doyle and Nevan King (the "Kings"), husband and wife, appeal pro se the tax court's judgment upholding in part the Commissioner of Internal Revenue's (the "CIR") determination of a deficiency in the Kings's federal income taxes for the tax year 1989 in the amount of $13,308. The Kings contend that the tax court erred by finding that the they were only entitled to claim a portion of their cost of goods sold in 1989 because the Kings presented insufficient evidence to substantiate the remainder. We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 . We review for clear error, see…