DUNCAN v. C.I.R.

No. 84-7424. Tax Ct. No. 548-82.

756 F.2d 747 (1985)

Jack O. DUNCAN and Margary J. Duncan, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 28, 1985.


Attorney(s) appearing for the Case

Jack O. Duncan, pro se.

Glenn L. Archer, Jr., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before GOODWIN, NELSON and HALL, Circuit Judges.


PER CURIAM.

Jack Duncan appeals the tax court's judgment that he owes additional federal income taxes for 1980 and penalties for negligence or intentional disregard of rules and regulations. We affirm.

Duncan's assignment of his income to Professional and Technical Services did not deflect his tax liability. See Johnson v. United States, 698 F.2d 372 (9th Cir.1982). Imposition of a five percent penalty under I.R.C....

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