USCA1 Opinion

[NOT FOR PUBLICATION]

UNITED STATES COURT OF APPEALS
FOR THE FIRST CIRCUIT

____________________

No. 96-1525

RICHARD M. & MILDRED E. KERRIGAN,

Petitioners, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent, Appellee.

____________________

APPEAL FROM THE UNITED STATES TAX COURT

[Hon. Thomas B. Wells, U.S. Tax Court Judge]

____________________

____________________

Before

Cyr, Stahl and Lynch,

Circuit Judges.
______________

____________________

Richard M. Kerrigan and Mildred E. Kerrigan on brief pro se.

___________________
___________________
Loretta C.
Argrett,
_____________________
Rothenberg and
__________

Assistant

Attorney

Sarah K. Knutson, Attorneys,

________________

of Justice, on brief for appellee.

General,

Gilbert
________

Tax Division, Departm

____________________

March 3, 1997
____________________

Per Curiam.
___________

In a

decision entered

February 28,

1996,

and

the United States

Tax Court found

Mrs. Richard M. Kerrigan owed no income tax or additions

to tax

for 1989

decision

is

(the

only year

victory

for

before the

the

v. Commissioner, 550
____________

U.S.

indicates

court's

F.2d 43, 55

966

(1977).

The

that

they

also intend

February 26,

litigation costs

jurisdiction over

under

1996

have

developed

argument in

we

lack

(1st Cir.), cert. denied,

_____________

Kerrigans' notice

to

appeal

order denying

I.R.C.

waived the

and

This

See W. W. Windle Co.

___ ________________

7430.

this appeal, see I.R.C.

___

Kerrigans

court).

Kerrigans,

jurisdiction over their appeal from it.

431

that taxpayers Mr.

issue

their brief.

from

appeal

the tax

their motion

Although

we

for

have

7430(f)(1), the

for failure

See
___

of

to

make any

United States
_____________

v.

Zannino, 895 F.2d 1, 17 (1st Cir.) ("[I]issues adverted to in

_______

perfunctory

manner,

unaccompanied

by

some

developed argumentation, are deemed waived."),

effort

at

cert. denied,
____________

494 U.S. 1082 (1990).

Dismissed in part; affirmed in part.

_____________________________________

27.1.

-2-

See
___

Loc. R.