Glen Nightengale; Ruby Nightengale, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 65 F.3d 175 (9th Cir. 1995)

MEMORANDUM^** 

Glen and Ruby Nightengale appeal pro se the tax court's dismissal for failure to state a claim of their petition for redetermination of federal income tax deficiencies for tax years 1988 through 1991. They also appeal the denial of their motion to vacate the tax court's decision. We have jurisdiction pursuant to 26 U.S.C. § 7482, and we affirm.

The Nightengales contend that the compensation they received from their employers is not taxable because their basis in their labor is equal to the amount of compensation they 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).

Because we agree with the tax court that the Nightengales' petition was 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.