Frank C. Verbeck, Jr., Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 108 F.3d 1387 (9th Cir. 1997)

MEMORANDUM^** 

Frank C. Verbeck, Jr. appeals pro se the tax court's decision affirming the Commissioner of Internal Revenue's determination of federal income tax deficiencies and imposition of additions to tax. We affirm for the reasons stated by the tax court in its memorandum disposition filed July 29, 1996. Verbeck's reliance on Weimerskirch v. Commissioner, 596 F.2d 358 (9th Cir. 1979), for the proposition that the Commissioner's deficiency determination was not entitled to a presumption of correctness is misplaced because he does not deny that he received earnings as a machinist during the tax years in question.

Because we agree with the tax court that Verbeck's petition is frivolous, we affirm the tax court's imposition of a penalty pursuant to 26 U.S.C. § 6673. See Larsen v. Commissioner, 765 F.2d 939, 941 (9th Cir. 1985) (per curiam).

AFFIRMED.