JOSEPH A. LEFEBVRE, PETITIONER, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, APPELLEE. No. 86-1966.United States Court of Appeals, First Circuit.Submitted March 5, 1987. Decided October 9, 1987. Joseph A. Lefebvre, on brief, pro se. Michael L. Paup, Gilbert S. Rothenberg, Tax Div., Dept. of Justice, and Roger M. Olsen, Asst. Atty. Gen., Washington, D.C., on […]