Court of Appeals for the Seventh Circuit August 4, 2003, 02-3262 (Baker, Warren L. v. CIR)

In the

United States Court of Appeals

For the Seventh Circuit

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No. 02-3262

WARREN L. BAKER, JR. and DORRIS J. BAKER,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

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Appeal from the United States Tax Court.

No. 599-00

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ARGUED MAY 12, 2003—DECIDED AUGUST 4, 2003

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Before BAUER, KANNE, and WILLIAMS, Circuit Judges.