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BILLINGSLEY v. C.I.R.

No. 87-7386.

868 F.2d 1081 (1989)

Peter BILLINGSLEY, Petitioner-Appellant, v. COMMISSIONER OF the INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Submitted December 15, 1988.

Decided February 28, 1989.

Attorney(s) appearing for the Case

Martin B. Cowan, Milbank, Tweed, Hadley & McCloy, New York City, for petitioner-appellant.

William S. Rose, Jr., Asst. Atty. Gen., and Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before FLETCHER, BEEZER and O'SCANNLAIN, Circuit Judges.

OPINION

FLETCHER, Circuit Judge:

Peter Billingsley, a minor who has a substantial income from his work in the entertainment industry, appeals the Tax Court's denial of his motion under Tax Court Rule 123(c)1 to set aside the Tax Court's dismissal of his case for failure to prosecute. The motion was made on the ground that the Tax Court lacked jurisdiction. The Tax Court denied the motion, holding that it lacked jurisdiction to...

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