Court Opinion

ID: 200431
Source: CourtListenerOpinion
Date Created: 2011-02-07 04:52:38+00
Date Added: 2024-06-11T09:06:16.740746
License: Public Domain

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)".