
USCA1 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                                [NOT FOR PUBLICATION]                            UNITED STATES COURT OF APPEALS                                FOR THE FIRST CIRCUIT                                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.                      ________                                         -2-
