Court of Appeals for the Ninth Circuit June 15, 2007, No. 06-70672 (Armstrong v. Commissioner)

MEMORANDUM **

Charles Allen Armstrong appeals from the tax court’s entry of a decision, stipulated by the parties, that there was no deficiency in Armstrong’s 2002 income tax and no penalty was owed. We dismiss.

We lack jurisdiction to review the tax court’s decision, entered upon the parties’ stipulation. See Gatto v. CIR, 1 F.3d 826, 828 (9th Cir.1993).