Sundel v. Commissioner
Case Date: 06/30/1999
Court: United States Court of Appeals
Docket No: 98-1620
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United States Court of Appeals For the First Circuit No. 98-1620 WILLIAM HENRY SUNDEL, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee. APPEAL FROM THE UNITED STATES TAX COURT Before Lynch, Circuit Judge, Bownes, Senior Circuit Judge, and Lipez, Circuit Judge. William H. Sundel on brief pro se. Loretta C. Argrett, Assistant Attorney General, Teresa E. McLaughlin and Robert J. Branman, Attorneys, Tax Division, Department of Justice, on brief for appellee. June 29, 1999 Per Curiam. We have reviewed the record in this case, including the briefs of the parties. We affirm the decision of the United States Tax Court, essentially for the reasons given by the court in its memorandum findings of fact and opinion. Sundel v. Commissioner, 75 T.C.M. 1853 (1998). Any further points raised by petitioner in his brief to this court are without merit. Affirmed. |