Court of Appeals for the First Circuit July 2, 2012, 11-1979 (Haag v. Shulman)

United States Court of Appeals

For the First Circuit

No. 11-1979

KATHLEEN HAAG,

Petitioner, Appellant,

v.

DOUGLAS SHULMAN,

Commissioner of Internal Revenue Service,

Respondent, Appellee.

APPEAL FROM THE JUDGMENT OF THE

UNITED STATES TAX COURT

Before

Lynch, Chief Judge,

Torruella and Lipez, Circuit Judges.

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

for appellant.