Court of Appeals for the Seventh Circuit June 8, 2010, 09-3345 (Lantz v. Commissioner)

In the

United States Court of Appeals

For the Seventh Circuit

No. 09-3345

C ATHY M ARIE L ANTZ,

Petitioner-Appellee,

v.

C OMMISSIONER OF INTERNAL R EVENUE,

Respondent-Appellant.

Appeal from the United States Tax Court.

No. 25078-06—Joseph R. Goeke, Judge.

A RGUED A PRIL 9, 2010—D ECIDED JUNE 8, 2010

Before P OSNER, FLAUM, and W ILLIAMS, Circuit Judges.

P OSNER, Circuit Judge.