Court Opinion

ID: 2963936
Source: CourtListenerOpinion
Date Created: 2015-09-21 21:17:44.323978+00
Date Added: 2024-06-11T15:01:51.388780
License: Public Domain

USCA1 Opinion

	

          February 26, 1996
                                [NOT FOR PUBLICATION]
                            UNITED STATES COURT OF APPEALS
                                FOR THE FIRST CIRCUIT
                                 ____________________

        No. 95-1749

                                  GERALD T. PETERS,

                                Petitioner, Appellant,

                                          v.

                          COMMISSIONER OF INTERNAL REVENUE,

                                Respondent, Appellee.

                                 ____________________

                       APPEAL FROM THE UNITED STATES TAX COURT

                        
                   [Hon. D. Irvin Couvillion, U.S. Tax Court Judge]
                                              ____________________

                                 ____________________

                                        Before

                                Torruella, Chief Judge,
                                           ___________
                            Selya and Cyr, Circuit Judges.
                                           ______________

                                 ____________________

            Gerald T. Peters on brief pro se.
            ________________
            Loretta C.  Argrett, Assistant  Attorney General,  Gary R.  Allen,
            ___________________                                ______________
        William S. Estabrook and  Murray S. Horwitz, Attorneys, Tax  Division,
        ____________________      _________________
        Department of Justice, on brief for appellee.

                                 ____________________

                                 ____________________

                      Per Curiam.  Gerald Peters appeals from a Tax Court
                      __________

            decision  assessing a tax deficiency against him for the 1991

            tax  year.   He also  appeals from  the Tax  Court's decision

            denying  his motion  for administrative and  litigation costs

            under 26 U.S.C.    7430.  After careful consideration  of his

            claims  on appeal,  we  affirm, essentially  for the  reasons

            given  in the Tax Court's decision filed on December 2, 1994,

            and in its order dated February 6, 1995.

                      Affirmed.  See Loc. R. 27.1.
                      _________  ___