D. Sidney Potter v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
D. SIDNEY POTTER,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 14-70789
Tax Ct. No. 3735-13
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted May 24, 2016**
Before: REINHARDT, W. FLETCHER, and OWENS, Circuit Judges.
D. Sidney Potter appeals pro se from the Tax Court’s order granting the
Commissioner’s motion to enter judgment reflecting that Potter has no deficiencies
in income tax nor overpayments due for tax years 2007 through 2009. We have
jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax Court’s
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
FILED
JUN 1 2016
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 14-70789
determination that it lacked jurisdiction. I & O Pub. Co. v. Comm’r, 131 F.3d
1314, 1315 (9th Cir. 1997). We affirm.
The Tax Court properly held that it was without jurisdiction to adjudicate the
amount of Potter’s claimed net operating losses that could only affect Potter’s tax
liability in tax years not before the Tax Court. See 26 U.S.C. § 6214(b);
Handeland v. Comm’r, 519 F.2d 327, 329-30 (9th Cir. 1975) (in the absence of
issues concerning recurring liability, only relief Tax Court can provide is finding of
no deficiency).
Because the Tax Court awarded Potter all the relief he could seek from that
court, Potter has impermissibly appealed a judgment favorable to himself, and we
accordingly do not reach the merits of his arguments. See Clapp v. Comm’r, 875
F.2d 1396, 1398 (9th Cir. 1989) (holding that a party may not appeal a favorable
judgment of the Tax Court).
AFFIRMED.

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