[NOT FOR PUBLICATION]



                            UNITED STATES COURT OF APPEALS

                                FOR THE FIRST CIRCUIT

                                 ____________________





        No. 96-2260



                                    BRIAN PORTER,



                                Petitioner, Appellant,



                                          v.



                          COMMISSIONER OF INTERNAL REVENUE,



                                Respondent, Appellee.



                                 ____________________





                          ON APPEAL FROM THE DECISION OF THE

                               UNITED STATES TAX COURT



                                 ____________________



                                        Before



                                Torruella, Chief Judge,
                                           ___________

                           Campbell, Senior Circuit Judge,
                                     ____________________

                              and Boudin, Circuit Judge.
                                          _____________



                                 ____________________



            Brian Porter on brief pro se.
            ____________

            Loretta C.  Argrett, Assistant Attorney  General, Robert L.  Baker
            ___________________                               ________________

        and  Ann B. Durney, Attorneys, Tax Division, Department of Justice, on
             _____________

        brief for appellee.





                                 ____________________



                                     May 15, 1997

                                 ____________________









































                      Per  Curiam.   The  tax court  correctly determined
                      ___________



            that appellant's equitable arguments  did not excuse him from



            paying taxes  and that appellant, who  presented no evidence,



            failed to  carry his  burden  of demonstrating  error in  the



            Commissioner's  deficiency  assessment.     Consequently,  we



            affirm the judgment below.



                      Affirmed.
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