Haffner's Service v. IRS , 326 F.3d 1 ( 2003 )

United States Court of Appeals
For the First Circuit
No. 02-1761
HAFFNER'S SERVICE STATIONS, INC.,
Petitioner, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent, Appellee.
ERRATA
The opinion of this court issued March 31, 2003, should be
amended as follows:
On page 12, footnote 2, line 3, insert before "(2002)" the
phrase "corporation itself." 26 C.F.R. § 1.537-1(a)".