Court Opinion

ID: 2964535
Source: CourtListenerOpinion
Date Created: 2015-09-21 21:27:07.568932+00
Date Added: 2024-06-11T09:16:29.956225
License: Public Domain

USCA1 Opinion

	

                                [NOT FOR PUBLICATION]
                            UNITED STATES COURT OF APPEALS
                                FOR THE FIRST CIRCUIT

                                 ____________________

        No. 96-1525

                          RICHARD M. & MILDRED E. KERRIGAN,

                               Petitioners, Appellants,

                                          v.

                          COMMISSIONER OF INTERNAL REVENUE,

                                Respondent, Appellee.

                                 ____________________

                       APPEAL FROM THE UNITED STATES TAX COURT

                     [Hon. Thomas B. Wells, U.S. Tax Court Judge]
                                            ____________________

                                 ____________________

                                        Before

                                 Cyr, Stahl and Lynch,
                                   Circuit Judges.
                                   ______________

                                 ____________________

            Richard M. Kerrigan and Mildred E. Kerrigan on brief pro se.
            ___________________     ___________________
            Loretta  C.   Argrett,  Assistant  Attorney  General,  Gilbert  S.
            _____________________                                  ___________
        Rothenberg and  Sarah K. Knutson, Attorneys,  Tax Division, Department
        __________      ________________
        of Justice, on brief for appellee.

                                 ____________________

                                    March 3, 1997
                                 ____________________

                      Per  Curiam.   In a  decision entered  February 28,
                      ___________

            1996,  the United States  Tax Court found  that taxpayers Mr.

            and  Mrs. Richard M. Kerrigan owed no income tax or additions

            to tax  for 1989  (the  only year  before the  court).   This

            decision  is  a  victory  for  the  Kerrigans,  and  we  lack

            jurisdiction over their appeal from it.  See W. W. Windle Co.
                                                     ___ ________________

            v. Commissioner, 550  F.2d 43, 55  (1st Cir.), cert.  denied,
               ____________                                _____________

            431  U.S.  966  (1977).    The  Kerrigans' notice  of  appeal

            indicates  that  they  also intend  to  appeal  from  the tax

            court's  February 26,  1996  order denying  their motion  for

            litigation costs  under  I.R.C.    7430.   Although  we  have

            jurisdiction over  this appeal, see I.R.C.    7430(f)(1), the
                                            ___

            Kerrigans  have  waived the  issue  for failure  to  make any

            developed  argument in  their brief.   See  United States  v.
                                                   ___  _____________

            Zannino, 895 F.2d 1, 17 (1st Cir.) ("[I]issues adverted to in
            _______

            a  perfunctory  manner,  unaccompanied  by  some   effort  at

            developed argumentation, are deemed waived."),  cert. denied,
                                                            ____________

            494 U.S. 1082 (1990).

                      Dismissed in part; affirmed  in part.  See  Loc. R.
                      _____________________________________  ___

            27.1.

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