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URBAN v. C.I.R.

No. 91-70526.

964 F.2d 888 (1992)

Ruth E. URBAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 13, 1992.

Attorney(s) appearing for the Case

Ruth E. Urban, Rancho Cucamonga, Cal., pro se.

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, David English Carmack, Christine A. Grant, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before: HUG, THOMPSON, and FERNANDEZ, Circuit Judges.

PER CURIAM:

Ruth E. Urban appeals pro se the tax court's order granting the Commissioner of Internal Revenue's ("CIR") motion for judgment on the pleadings. We have jurisdiction pursuant to 26 U.S.C. § 7482(a) and affirm the tax court's decision.1

I

Standard of Review

Whether the tax court's judgment on the pleadings was proper is a question of law which we review de novo. See Grimes v. Commissioner...

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