Porter v. Commissioner

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[NOT FOR PUBLICATION]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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