Court of Appeals for the Seventh Circuit May 18, 1992, 91-2822 (George H. Baker, Sr. And Bessie J. Baker v. Commissioner of Internal Revenue)

962 F.2d 10 NOTICE: Seventh Circuit Rule 53(b)(2) states unpublished orders shall not be cited or used as precedent except to support a claim of res judicata, collateral estoppel or law of the case in any federal court within the circuit. George H. BAKER, Sr. and Bessie J. Baker, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 91-2822.