273 F.3d 402 (1st Cir. 2001) CC&F WESTERN OPERATIONS LIMITED PARTNERSHIP, CC&F INVESTORS, INC., TAX MATTERS PARTNER, Petitioner, Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee. No. 01-1169 United States Court of Appeals For the First Circuit Heard Sept. 6, 2001Decided December 10, 2001 ON APPEAL FROM A DECISION OF THE UNITED STATES TAX COURT. Hon. Mary […]