Ronald D. Dorris Susan J. Dorris v. Commissioner of Internal Revenue

89 F.3d 845 77 A.F.T.R.2d 96 -2084, 96-1 USTC P 50,306 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Ronald D. DORRIS; Susan J. Dorris, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 95-70280. United States Court of Appeals, Ninth Circuit. Submitted April 22, 1996. * Decided April 29, 1996. Before: HALL, THOMPSON, and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 The Commissioner of Internal Revenue assessed deficiencies and penalties against Ronald and Susan Dorris for the 1990 and 1991 tax years. The Dorrises petitioned for a redetermination, and the Tax Court dismissed for failure to prosecute. We affirm. 3 The Rules of Practice and Procedure of the United States Tax Court provide that "[t]he parties are required to stipulate, to the fullest extent to which complete or qualified agreement can or fairly should be reached, all matters not privileged which are relevant to the pending case...." Tax Court Rule 91. The Tax Court may dismiss…