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)".