John C. Hom & Associates, Inc. v. Commissioner

U.S. Court of Appeals for the Ninth Circuit March 24, 2016

John C. Hom & Associates, Inc. v. Commissioner, 645 F. App'x 586 (9th Cir. 2016)

Opinion

MEMORANDUM **

John C. Horn & Associates, Inc., appeals pro se from the Tax Court’s order dismissing its petition challenging assessed tax deficiencies for tax years 2005 through 2009. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We dismiss this appeal because appellant, a corporation, must appear in court through an attorney. See Licht v. Am. W. Airlines, 40 F.3d 1058, 1059 (9th Cir. 1994) (“Corporations and other unincorporated associations must appear in court through an attorney.”).

Horn’s motion for miscellaneous relief, filed on March 7, 2016, is denied.

Appellee’s requests to strike portions of the excerpts of record, raised in its answering brief, are denied as unnecessary.

DISMISSED.

This disposition is not appropriate for publication and is not precedent except as provided by 9 th Cir. R. 36-3,

Reference

Full Case Name: JOHN C. HOM & ASSOCIATES, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Status: Unpublished