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No. 8670459
United States Court of Appeals for the Ninth Circuit
Atighi v. Commissioner of Internal Revenue
No. 8670459 · Decided May 6, 2008
No. 8670459·Ninth Circuit · 2008·
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Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
May 6, 2008
Citation
No. 8670459
Disposition
See opinion text.
Full Opinion
MEMORANDUM ** Andy Atighi appeals pro se from the tax court’s order granting the Commissioner’s motion for entry of decision and upholding a federal income tax deficiency for 2002. We have jurisdiction under 26 U.S.C. § 7482 (a)(1). We review for an abuse of discretion. Doi v. Halekulani Corp., 276 F.3d 1131, 1136 (9th Cir.2002). We affirm. *691 The tax court did not abuse its discretion because the record confirms that, prior to trial, the parties settled Atighi’s action challenging the deficiency determination, and Atighi paid the assessed deficiency. See Callie v. Near, 829 F.2d 888, 890 (9th Cir.1987) (explaining that tax court has equitable power to enforce summarily an agreement to settle a case pending before it). Atighi’s remaining contentions are unpersuasive. AFFIRMED. This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Plain English Summary
MEMORANDUM ** Andy Atighi appeals pro se from the tax court’s order granting the Commissioner’s motion for entry of decision and upholding a federal income tax deficiency for 2002.
Key Points
01MEMORANDUM ** Andy Atighi appeals pro se from the tax court’s order granting the Commissioner’s motion for entry of decision and upholding a federal income tax deficiency for 2002.
02*691 The tax court did not abuse its discretion because the record confirms that, prior to trial, the parties settled Atighi’s action challenging the deficiency determination, and Atighi paid the assessed deficiency.
03Near, 829 F.2d 888, 890 (9th Cir.1987) (explaining that tax court has equitable power to enforce summarily an agreement to settle a case pending before it).
04This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir.
Frequently Asked Questions
MEMORANDUM ** Andy Atighi appeals pro se from the tax court’s order granting the Commissioner’s motion for entry of decision and upholding a federal income tax deficiency for 2002.
FlawCheck shows no negative treatment for Atighi v. Commissioner of Internal Revenue in the current circuit citation data.
This case was decided on May 6, 2008.
Use the citation No. 8670459 and verify it against the official reporter before filing.