Christopher Douglas v. Commissioner of Internal Revenue

86 F.3d 1161 77 A.F.T.R.2d 96 -2338, 96-2 USTC P 50,375 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Christopher DOUGLAS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 95-70049. United States Court of Appeals, Ninth Circuit. Submitted May 20, 1996. * Decided May 29, 1996. Before: BROWNING, REINHARDT, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Christopher Douglas appeals pro se the Tax Court's decision upholding the Commissioner of Internal Revenue's ("Commissioner") determination of a deficiency in Douglas's federal income taxes for the tax year 1988 in the amount of $1,394.00. Douglas contends that the Tax Court erred by not allowing him three dependency exemptions on his 1988 tax return, not allowing him head-of-household filing status or dependent-care credit, and finding that he received a refund check. We have jurisdiction pursuant to I.R.C. § 7482(a)(1), and we affirm. 3 We review the factual findings of the Tax…