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HAFFNER'S SERVICE STATIONS, INC. v. C.I.R.

No. 02-1761.

326 F.3d 1 (2003)

HAFFNER'S SERVICE STATIONS, INC., Petitioner, Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided March 31, 2003.

Attorney(s) appearing for the Case

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 petitioner.

Andrea R. Tebbets, Tax Division, Department of Justice, with whom Richard Farber, Tax Division, Department of Justice, and Eileen J. O'Connor, Assistant Attorney General, were on brief for respondent.

Before BOUDIN, Chief Judge, TORRUELLA and LIPEZ, Circuit Judges.

BOUDIN, Chief Judge.

The Commissioner of Internal Revenue (the "Commissioner" or "IRS") assessed deficiencies against the taxpayer Haffner's Service Stations, Inc. ("the company" or the "taxpayer") for the three subject years (1990-1992), disallowing the deduction of certain bonuses and imposing the accumulated earnings tax. 26 U.S.C. §§ 162, 531-37 (2000). The Tax Court agreed with the Commissioner, Haffner's...

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