NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS NOV 21 2016
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
EUGENE J. KERNAN, No. 15-70574
Petitioner-Appellant, Tax Ct. No. 19672-11
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted November 16, 2016**
Before: LEAVY, BERZON, and MURGUIA, Circuit Judges.
Eugene J. Kernan appeals pro se from the Tax Court’s decision, following a
bench trial, confirming the Commissioner’s determination of deficiencies and
additions for tax years 2001 through 2006. We have jurisdiction pursuant to 26
*
This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2). Thus, Kernan’s requests for
oral argument, set forth in his opening and reply briefs, are denied.
U.S.C. § 7482(a). We review de novo the Tax Court’s legal conclusions and for
clear error its factual findings. Johanson v. Comm’r, 541 F.3d 973, 976 (9th Cir.
2008). We affirm.
The Tax Court properly sustained the Commissioner’s determination of
deficiencies and additions to Kernan’s taxes for tax years 2001 through 2006. See
26 U.S.C. §§ 1, 6012, 6651(a), 6654.
The Tax Court did not abuse its discretion by striking Kernan’s briefs
because they exceeded the length limitations imposed by the court. See Alexander
Shokai, Inc. v. Comm’r, 34 F.3d 1480, 1485 (9th Cir. 1994) (setting forth standard
of review).
AFFIRMED.
2 15-70574