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CHRISTENSEN v. C.I.R.

No. 84-7851.

786 F.2d 1382 (1986)

Robert F. CHRISTENSEN and Eileen F. Christensen, Petitioners/Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent/Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 11, 1986.

Attorney(s) appearing for the Case

Robert F. Christensen, Eileen F. Christensen, Portland, Or., for petitioners/appellants.

Douglas G. Coulter, Dept. of Justice, Washington, D.C., for respondent/appellee.

Before SKOPIL, NELSON, and BOOCHEVER, Circuit Judges.

BOOCHEVER, Circuit Judge:

The Christensens claimed various deductions on their 1977 and 1978 returns but the Commissioner of Internal Revenue ("Commissioner") disallowed those deductions. The Tax Court sustained the Commissioner's disallowance. It also refused to address new requests raised by the Christensens for income averaging and deductions of additional expenses, concluding that they were not properly raised. Liberally construed, a pro se motion filed by the...

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