Unpublished Disposition, 889 F.2d 1094 (9th Cir. 1989)

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U.S. Court of Appeals for the Ninth Circuit - 889 F.2d 1094 (9th Cir. 1989)

Gordon AUDET, Petitioner-Appellant,v.COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

Nos. 88-7380, 88-7381.

United States Court of Appeals, Ninth Circuit.

Submitted Oct. 26, 1989.* Decided Nov. 16, 1989.

Before ALARCON, O'SCANNLAIN and LEAVY, Circuit Judges.


MEMORANDUM** 

Gordon Audet appeals the tax court's decision denying his motion for a continuance. We review for an abuse of discretion. United States v. 2.61 Acres of Land, More or Less, 791 F.2d 666, 670 (9th Cir. 1986). We affirm.

Audet argues that a continuance should have been granted because he was unable to contact his accountant, and he discovered eighteen days prior to trial that his attorney was not qualified to practice before the tax court. The record reveals, however, that the tax court offered to delay the trial so Audet could consult an attorney, but Audet instead elected to go ahead on the day set for trial. We conclude that the tax court did not abuse its discretion by denying Audet's motion for a continuance. See Balestrieri & Co. v. Commissioner, 177 F.2d 867, 875 (9th Cir. 1949) (no abuse of discretion in denial of motion for continuance where appellant discovered the day before trial that his counsel was not qualified to practice before the tax court)

AFFIRMED.

 *

The panel unanimously finds this case suitable for submission on the record and briefs and without oral argument. Fed. R. App. P. 34(a), Ninth Circuit Rule 34-4

 **

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3