311 F.3d 458 CAPITAL VIDEO CORPORATION; Kenneth Guarino, Petitioners, Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee. No. 02-1564. United States Court of Appeals, First Circuit. Heard October 8, 2002. Decided November 27, 2002. COPYRIGHT MATERIAL OMITTED Brian C. Newberry, with whom James P. Redding and Hinckley, Allen & Snyder, LLP were on brief, for Appellants. Judith […]