Court Opinion

ID: 2964704
Source: CourtListenerOpinion
Date Created: 2015-09-21 21:29:54.519266+00
Date Added: 2024-06-11T13:11:49.815747
License: Public Domain

USCA1 Opinion

	

                                [NOT FOR PUBLICATION]

                            UNITED STATES COURT OF APPEALS
                                FOR THE FIRST CIRCUIT
                                 ____________________

        No. 96-2260

                                    BRIAN PORTER,

                                Petitioner, Appellant,

                                          v.

                          COMMISSIONER OF INTERNAL REVENUE,

                                Respondent, Appellee.

                                 ____________________

                          ON APPEAL FROM THE DECISION OF THE
                               UNITED STATES TAX COURT

                                 ____________________

                                        Before

                                Torruella, Chief Judge,
                                           ___________
                           Campbell, Senior Circuit Judge,
                                     ____________________
                              and Boudin, Circuit Judge.
                                          _____________

                                 ____________________

            Brian Porter on brief pro se.
            ____________
            Loretta C.  Argrett, Assistant Attorney  General, Robert L.  Baker
            ___________________                               ________________
        and  Ann B. Durney, Attorneys, Tax Division, Department of Justice, on
             _____________
        brief for appellee.

                                 ____________________

                                     May 15, 1997
                                 ____________________

                      Per  Curiam.   The  tax court  correctly determined
                      ___________

            that appellant's equitable arguments  did not excuse him from

            paying taxes  and that appellant, who  presented no evidence,

            failed to  carry his  burden  of demonstrating  error in  the

            Commissioner's  deficiency  assessment.     Consequently,  we

            affirm the judgment below.

                      Affirmed.
                      ________

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