Waayl Ahmad Salih v. Commissioner of Internal Revenue

77 F.3d 490 77 A.F.T.R.2d 96 -1008, 96-1 USTC P 50,155 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Waayl Ahmad SALIH, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 95-70464. United States Court of Appeals, Ninth Circuit. Submitted Feb. 7, 1996. * Decided Feb. 12, 1996. Before: PREGERSON, CANBY, and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 Waayl Ahmad Salih appeals pro se the Tax Court's decision upholding the Commissioner of Internal Revenue's ("Commissioner") determinations of deficiencies in his federal income taxes for the tax years 1988 and 1989. 3 We review the Tax Court's findings of fact for clear error and its conclusions of law de novo. See Betson v. Commissioner, 802 F.2d 365, 367 (9th Cir.1986). We have jurisdiction pursuant to 26 U.S.C. § 7482 , and we affirm. 4 Salih contends that the Tax Court erred by disallowing his deductions for expenses for maintenance of an office in his residence on the grounds that the…