224 F.3d 16 (1st Cir. 2000) LOUIS A. FILIOS; ESTATE OF EMMA L. FILIOS, DECEASED, PETITIONERS, APPELLANTS,V.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, APPELLEE. No. 99-2180 United States Court of Appeals For the First Circuit Heard June 6, 2000Decided August 18, 2000 ON APPEAL FROM A DECISION OF THE UNITED STATES TAX COURT. Louis F. Brush for […]