Forest v. IRS

USCA1 Opinion

[NOT FOR PUBLICATION] [NOT FOR PUBLICATION]

United States Court of Appeals United States Court of Appeals

For the First Circuit For the First Circuit

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No. 95-2180

LAUREL A. FOREST,

Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

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ON APPEAL FROM THE DECISION OF

THE UNITED STATES TAX COURT

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Before

Torruella, Chief Judge, ___________

Campbell, Senior Circuit Judge, ____________________

and Lynch, Circuit Judge. _____________

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Joseph A. Kelly, with whom Carroll, Kelly & Murphy, Charles _______________…