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."

(a)".