David S. Jensen Rosalie J. Jensen v. Commissioner of Internal Revenue

72 F.3d 135 76 A.F.T.R.2d 95 -8066, 96-1 USTC P 50,048 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. David S. JENSEN; Rosalie J. Jensen, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 94-70203. United States Court of Appeals, Ninth Circuit. Submitted Nov. 13, 1995. * Decided Dec. 8, 1995. 1 Before: SCHROEDER and ALARCON, Circuit Judges, and PANNER, ** District Court Judge. 2 MEMORANDUM *** 3 David and Rosalie Jensen appeal pro se the Tax Court's decision upholding in part the Commissioner of Internal Revenue's determination that there was a deficiency in income tax due for the tax year 1984. The Jensens also appeal the Tax Court's denial of their request for costs and attorneys' fees. We affirm the Tax Court. 4 The Jensens first contend that the Tax Court erred by holding that the Commissioner could determine the Jensens' tax deficiencies without a valid tax return. They argued their Form 1040 was invalid because they failed to sign…