326 F.3d 1 HAFFNER’S SERVICE STATIONS, INC., Petitioner, Appellant,v.COMMISSIONER of INTERNAL REVENUE, Respondent, Appellee. No. 02-1761. United States Court of Appeals, First Circuit. Heard January 7, 2003. Decided March 31, 2003. Kenneth A. Cohen, P.C. with whom Don M. Kennedy, P.C., Jeffrey Alan Simes, Collin O’Connor Udell and Goodwin Procter LLP were on brief for […]