Court of Appeals for the First Circuit December 20, 2007, 06-2507 (Drake v. Commissioner)

United States Court of Appeals

For the First Circuit

No. 06-2507

GREGORY DRAKE,

Petitioner, Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent, Appellee.

ON APPEAL FROM A DECISION OF THE UNITED STATES TAX COURT

Before

Boudin, Chief Judge,

Torruella, Circuit Judge,

and Schwarzer,* Senior District Judge.

Timothy J. Burke with whom Burke & Associates was on brief for

petitioner, appellant.