Risley v. Commissioner

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS FILED
FOR THE NINTH CIRCUIT MAR 22 2012
MOLLY C. DWYER, CLERK
U .S. C O U R T OF APPE ALS
WAYNE ROBERT RISLEY; NANETTE No. 10-70656
RISLEY,
Tax Ct. No. 10857-05s
Petitioners,
v. MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent.
Appeal from a Decision of the
United States Tax Court
Submitted March 8, 2012 **
Pasadena, California
Before: FARRIS, CLIFTON, and IKUTA, Circuit Judges.
Because the Risleys elected to bring this case as a small tax case, we lack
jurisdiction to review the decision of the Tax Court. See 26 U.S.C. § 7463(b); see
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
also Ballard v. Comm’r, 639 F.2d 486 (9th Cir. 1980) (per curiam). We need not
consider the question whether there are circumstances in which we would have
jurisdiction over a due process claim because the Risleys’ claim here is based on
the assertion that the rules governing small tax cases do not allow for summary
judgment, which is incorrect. See Tax Ct. R. Prac. & Proc. 121, 170.
DISMISSED.
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