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

No. 98-1620

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NOT FOR PUBLICATION√NOT TO BE CITED AS PRECEDENT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 .

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