Gregory DRAKE, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee. No. 06-2507.United States Court of Appeals, First Circuit.Heard September 7, 2007. Decided December 20, 2007. Appeal from the Tax Court, 125 T.C. 201, Thomas B. Wells, J. Page 66 Timothy J. Burke with whom Burke Associates was on brief for petitioner, appellant. Rachel I. […]