Raymond A. Demoss, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 46 F.3d 1140 (9th Cir. 1995)
Annotate this CaseBefore: WALLACE, Chief Judge, HALL and KLEINFELD, Circuit Judges.
MEMORANDUM**
Raymond DeMoss appeals pro se the tax court's dismissal for failure to state a claim of his petition for redetermination of federal income tax deficiencies for the 1990 tax year. We have jurisdiction pursuant to 26 U.S.C. § 7482, and we affirm.
DeMoss contends that the compensation he received from his employers is not taxable because his basis in his labor is equal to the amount of compensation he received. The tax court properly rejected this frivolous contention. See Carter v. Commissioner, 784 F.2d 1006, 1009 (9th Cir. 1986); Olson v. United States, 760 F.2d 1003, 1005 (9th Cir. 1985).
We grant the Commissioner's request for sanctions in the amount of $2500 because the result is obvious and DeMoss's argument that his compensation is not taxable is wholly without merit. See 28 U.S.C. § 1912; Fed. R. App. P. 38; Olson, 760 F.2d at 1005.
AFFIRMED WITH SANCTIONS.
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