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  • Sundel v. Commissioner, 1st Cir. (1999)

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    The US Court of Appeals affirmed the decision of the US Tax Court in a case involving petitioner William Henry Sundel. The Tax Court had ruled against Sundel for reasons given in its memorandum findings of fact and opinion. The Court of Appeals reviewed the record and briefs of both parties and found that any additional points raised by Sundel in his appeal were without merit. The Tax Court decision was affirmed.

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    Filed: 1999-06-30 Precedential Status: Precedential Docket: 98-1620

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    The US Court of Appeals affirmed the decision of the US Tax Court in a case involving petitioner William Henry Sundel. The Tax Court had ruled against Sundel for reasons given in its memorandum findings of fact and opinion. The Court of Appeals reviewed the record and briefs of both parties and found that any additional points raised by Sundel in his appeal were without merit. The Tax Court decision was affirmed.

    Copyright:

    Public Domain
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    6 views3 pages

    Sundel v. Commissioner, 1st Cir. (1999)

    Uploaded by

    Scribd Government Docs
    The US Court of Appeals affirmed the decision of the US Tax Court in a case involving petitioner William Henry Sundel. The Tax Court had ruled against Sundel for reasons given in its memorandum findings of fact and opinion. The Court of Appeals reviewed the record and briefs of both parties and found that any additional points raised by Sundel in his appeal were without merit. The Tax Court decision was affirmed.

    Copyright:

    Public Domain
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    USCA1 Opinion

    [NOT FOR PUBLICATION NOT TO BE CITED AS PRECEDENT]


    United States Court of Appeals
    For the First Circuit

    No. 98-1620

    WILLIAM HENRY SUNDEL,

    Petitioner, Appellant,

    v.

    COMMISSIONER OF INTERNAL REVENUE,

    Respondent, Appellee.

    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.

    June 29, 1999

    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.
    Commissioner, 75 T.C.M. 1853 (1998).

    Sundel v.

    Any further points raised by

    petitioner in his brief to this court are without merit.


    Affirmed.

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