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HADSELL v. C.I.R.

No. 95-70346.

107 F.3d 750 (1997)

Douglas L. HADSELL, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided February 20, 1997.

Attorney(s) appearing for the Case

Douglas L. Hadsell, Penalton, OR, pro se, for petitioner-appellant.

Gary R. Allen and Charles E. Brookhart, United States Department of Justice, Tax Division, Washington, DC, for Respondent-Appellee.

Before: PREGERSON, BOOCHEVER, and T.G. NELSON, Circuit Judges.

BOOCHEVER, Circuit Judge:

Douglas L. Hadsell ("Hadsell"), proceeding in forma pauperis, sought redetermination in the United States Tax Court of owed taxes and additions to tax. Without tendering the required mileage and witness fees, Hadsell subpoenaed duces tecum three witnesses and asked each to bring documents to trial, including documents seized by a police officer pursuant to a search warrant related to another matter. None of the witnesses appeared at trial...

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