DYKSTRA v. C.I.R.

No. 00-70011.

260 F.3d 1181 (2001)

Richard DYKSTRA; Julia Dykstra, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed July 25, 2001.


Attorney(s) appearing for the Case

Richard and Julia Dykstra, Pro Se, Escondido, California, for the petitioners-appellants.

Robert L. Baker, United States Department of Justice, Tax Division, for the respondent-appellee.

Before: Jerome FARRIS, Barry G. SILVERMAN and Richard A. PAEZ, Circuit Judges.


Submitted July 13, 2001.* — Pasadena, California.

OPINION

PER CURIAM.

Richard and Julia Dykstra appeal pro se a decision of the Tax Court denying their petition challenging a deficiency of $224 for the 1996 tax year. We have jurisdiction pursuant to 26 U.S.C. § 7482. We review de novo the Tax Court's interpretation of Treasury Regulations, see Idaho First Nat'l Bank v. Comm'r, 997 F...

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