[NOT FOR PUBLICATION]

                            UNITED STATES COURT OF APPEALS

                                FOR THE FIRST CIRCUIT







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        No. 96-1525



                          RICHARD M. & MILDRED E. KERRIGAN,



                               Petitioners, Appellants,



                                          v.



                          COMMISSIONER OF INTERNAL REVENUE,



                                Respondent, Appellee.





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                       APPEAL FROM THE UNITED STATES TAX COURT



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



                                        Before



                                 Cyr, Stahl and Lynch,

                                   Circuit Judges.
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                                 ____________________



            Richard M. Kerrigan and Mildred E. Kerrigan on brief pro se.
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            Loretta  C.   Argrett,  Assistant  Attorney  General,  Gilbert  S.
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        Rothenberg and  Sarah K. Knutson, Attorneys,  Tax Division, Department
        __________      ________________

        of Justice, on brief for appellee.





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                                    March 3, 1997

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                      Per  Curiam.   In a  decision entered  February 28,
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            1996,  the United States  Tax Court found  that taxpayers Mr.



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



            to tax  for 1989  (the  only year  before the  court).   This



            decision  is  a  victory  for  the  Kerrigans,  and  we  lack



            jurisdiction over their appeal from it.  See W. W. Windle Co.
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            v. Commissioner, 550  F.2d 43, 55  (1st Cir.), cert.  denied,
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            431  U.S.  966  (1977).    The  Kerrigans' notice  of  appeal



            indicates  that  they  also intend  to  appeal  from  the tax



            court's  February 26,  1996  order denying  their motion  for



            litigation costs  under  I.R.C.    7430.   Although  we  have



            jurisdiction over  this appeal, see I.R.C.    7430(f)(1), the
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            Kerrigans  have  waived the  issue  for failure  to  make any



            developed  argument in  their brief.   See  United States  v.
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            Zannino, 895 F.2d 1, 17 (1st Cir.) ("[I]issues adverted to in
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            a  perfunctory  manner,  unaccompanied  by  some   effort  at



            developed argumentation, are deemed waived."),  cert. denied,
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            494 U.S. 1082 (1990).



                      Dismissed in part; affirmed  in part.  See  Loc. R.
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            27.1.



























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