Thomas M. Kerr, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 73 F.3d 369 (9th Cir. 1995)

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US Court of Appeals for the Ninth Circuit - 73 F.3d 369 (9th Cir. 1995)

Submitted Dec. 19, 1995. *Decided Dec. 29, 1995


Before: SNEED, TROTT and HAWKINS, Circuit Judges.


MEMORANDUM** 

Thomas M. Kerr appeals pro se the tax court's judgment upholding the Commissioner of Internal Revenue's determination of deficiencies in his federal income taxes and imposition of additions to tax for fraud pursuant to 26 U.S.C. § 6653(b). We have jurisdiction pursuant to 26 U.S.C. § 7482, and we affirm for the reasons stated by the tax court in its memorandum opinion filed November 30, 1994.

We grant the Commissioner's request for sanctions in the amount of $2000 because this appeal is frivolous. See 28 U.S.C. § 1912; Fed. R. App. P. 38; Smith v. Commissioner, 800 F.2d 930, 936 (9th Cir. 1986).

AFFIRMED WITH SANCTIONS.

 *

The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a); 9th Cir.R. 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 9th Cir.R. 36-3