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Haffner's Service v. IRS, 02-1761 (2003)

Court: Court of Appeals for the First Circuit Number: 02-1761 Visitors: 7
Filed: Apr. 17, 2003
Latest Update: Feb. 21, 2020
Summary: Respondent, Appellee.phrase corporation itself. 26 C.F.R.
          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. ยง 1.537-1(a)".

Source:  CourtListener

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