
USCA1 Opinion

	




          February 26, 1996                                [NOT FOR PUBLICATION]                            UNITED STATES COURT OF APPEALS                                FOR THE FIRST CIRCUIT                                 ____________________        No. 95-1749                                  GERALD T. PETERS,                                Petitioner, Appellant,                                          v.                          COMMISSIONER OF INTERNAL REVENUE,                                Respondent, Appellee.                                 ____________________                       APPEAL FROM THE UNITED STATES TAX COURT                                           [Hon. D. Irvin Couvillion, U.S. Tax Court Judge]                                              ____________________                                 ____________________                                        Before                                Torruella, Chief Judge,                                           ___________                            Selya and Cyr, Circuit Judges.                                           ______________                                 ____________________            Gerald T. Peters on brief pro se.            ________________            Loretta C.  Argrett, Assistant  Attorney General,  Gary R.  Allen,            ___________________                                ______________        William S. Estabrook and  Murray S. Horwitz, Attorneys, Tax  Division,        ____________________      _________________        Department of Justice, on brief for appellee.                                 ____________________                                 ____________________                      Per Curiam.  Gerald Peters appeals from a Tax Court                      __________            decision  assessing a tax deficiency against him for the 1991            tax  year.   He also  appeals from  the Tax  Court's decision            denying  his motion  for administrative and  litigation costs            under 26 U.S.C.    7430.  After careful consideration  of his            claims  on appeal,  we  affirm, essentially  for the  reasons            given  in the Tax Court's decision filed on December 2, 1994,            and in its order dated February 6, 1995.                      Affirmed.  See Loc. R. 27.1.                      _________  ___
