Charles R. Roberts, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 127 F.3d 1106 (9th Cir. 1997)

MEMORANDUM^* 

Charles R. Roberts appeals pro se from a tax court decision upholding the Commissioner of Internal Revenue's determination of a $2,452 deficiency asserted against Roberts for tax year 1992. Roberts sought "head of household" status under 26 U.S.C. § 2(b) (1) (A), a deduction for his father as a dependent under 26 U.S.C. § 151, and to deduct payments for his father's medical expenses pursuant to 26 U.S.C. § 213(a). The tax court determined that Roberts was not entitled to these deductions because Roberts failed to prove that he had provided more than one-half of his father's support as required by 26 U.S.C. § 152(a).

We affirm for the reasons set forth in the tax court's Memorandum Opinion filed October 17, 1996. Moreover, nothing in § 152(a) supports Roberts' contention on appeal that a legal guardian is excused from establishing that he provided more than one-half of the support of his dependent.

Accordingly, the tax court's decision is

AFFIRMED.