Court of Appeals for the Seventh Circuit December 5, 1997, 96-3992 (Reza and Connie Rezazedeh v. Commissioner of Internal Revenue)

132 F.3d 36 80 A.F.T.R.2d 97-8398 NOTICE: Seventh Circuit Rule 53(b)(2) states unpublished orders shall not be cited or used as precedent except to support a claim of res judicata, collateral estoppel or law of the case in any federal court within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. Reza and Connie REZAZEDEH, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 96-3992.