Court of Appeals for the Ninth Circuit January 29, 2021, 20-70360 (William Llanos v. Cir)

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United States · · · 29-01-2021

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS JAN 29 2021

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

WILLIAM A. LLANOS, No. 20-70360

Petitioner-Appellant, Tax Ct. No. 9890-18

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

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