276 F.3d 70 (1st Cir. 2002) IN RE: ROBERT L. GOSSELIN, Debtor.ROBERT L. GOSSELIN, Plaintiff, Appellant,v.COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF REVENUE, Defendant, Appellee. No. 00-2255 United States Court of Appeals For the First Circuit Heard Sept. 7, 2001Decided January 9, 2002 APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MASSACHUSETTS. Hon. Patti […]