337 F.3d 31 Joseph V. STUART, Plaintiff, Appellant,v.UNITED STATES, Defendant/Third-Party-Plaintiff, Appellee,Franklin O’Dell, Third-Party Defendant. No. 02-1702. United States Court of Appeals, First Circuit. Heard April 8, 2003. Decided July 24, 2003. COPYRIGHT MATERIAL OMITTED David E. Neitlich, for appellant. Bethany B. Hauser, Attorney, Tax Division, Department of Justice, with whom Eileen J. O’Connor, Assistant Attorney […]