Court Opinion

ID: 2965113
Source: CourtListenerOpinion
Date Created: 2015-09-21 21:35:34.85271+00
Date Added: 2024-06-11T09:18:29.375604
License: Public Domain

USCA1 Opinion

	

                                [NOT FOR PUBLICATION]

                            UNITED STATES COURT OF APPEALS
                                FOR THE FIRST CIRCUIT
                                 ____________________

        No. 97-1708

                                   JOHN BRESNAHAN,

                                Petitioner, Appellant,

                                          v.

                          COMMISSIONER OF INTERNAL REVENUE,

                                Respondent, Appellee.

                                 ____________________

                          ON APPEAL FROM THE DECISION OF THE
                               UNITED STATES TAX COURT

                                 ____________________

                                        Before

                                 Selya, Circuit Judge,
                                        _____________
                              Cyr, Senior Circuit Judge,
                                   ____________________
                              and Boudin, Circuit Judge.
                                          _____________

                                 ____________________

            John Bresnahan on brief pro se.
            ______________
            Loretta  C.  Argrett,  Assistant   Attorney  General,  Teresa   E.
            ____________________                                   ___________
        McLaughlin and Thomas  J. Sawyer, Attorneys, Tax  Division, Department
        __________     _________________
        of Justice, on brief for appellee.

                                 ____________________

                                  FEBRUARY 20, 1998
                                 ____________________

                 Per  Curiam.  We have carefully considered the record in
                 ___________

            this  case,  including the  briefs  of  the parties  and  the

            decision of the  court below.  We affirm  essentially for the

            reasons given  by the  tax court  in its  memorandum opinion,

            dated November 5, 1996.  

                 The  two  letters  attached  to  petitioner's  appellate

            brief, but not introduced into evidence before the tax court,

            are  insufficient to  sustain this  appeal since we  place no

            reliance on evidence not introduced below.   See John Hancock
                                                         ___ ____________

            Mut. Life Ins.  Co. v. United States,  155 F.2d 977,  978 n.1
            ___________________    _____________

            (1st  Cir. 1946)  (refusing to  consider  evidence on  appeal

            which had not first been introduced in the court below). 

                 Affirmed.
                 ________

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