Amann v. Comm. IRS

USCA1 Opinion

December 5, 1994

[NOT FOR PUBLICATION]

UNITED STATES COURT OF APPEALS

FOR THE FIRST CIRCUIT

____________________

No. 94-1110

RICHARD AMANN AND BARBARA AMANN,

Petitioners, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent, Appellee.

____________________

APPEAL FROM THE UNITED STATES TAX COURT

[Hon. Peter J. Panuthos, Chief Judge] ___________

____________________

Before

Selya, Circuit Judge, _____________

Campbell, Senior Circuit Judge, and ____________________

Boudin, Circuit Judge. _____________

___________________

Richard Amann on brief pro se. _____________

Loretta C. Argrett, Assistant…