Court of Appeals for the Ninth Circuit June 27, 2001, No. 00-70922; U.S. Tax Ct. No. 15225-98 (Greene v. Commissioner)

MEMORANDUM2

Russell Greene appeals pro se the decision of the Tax Court upholding the Commissioner of Internal Revenue’s determination of deficiencies in income tax for tax years 1992 through 1996. We have jurisdiction pursuant to 26 U.S.C. §§ 7482, 7483, and we affirm.

We review the tax court’s conclusions of law de novo and its findings of fact for clear error. See Boyd Gaming Corp. v.