WILLIAM HENRY SUNDEL, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee., United States Court of Appeals For the First Circuit, No. 98-1620, June 29, 1999
WILLIAM HENRY SUNDEL, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.
United States Court of Appeals For the First Circuit
June 29, 1999
NON PUBLISHED OPINION
NOT FOR PUBLICATION√NOT TO BE CITED AS PRECEDENT
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.
═════ 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 .