Court of Appeals for the Seventh Circuit May 9, 2012, 11-3390 (Kim v. Commissioner)

In the

United States Court of Appeals

For the Seventh Circuit

No. 11-3390

Y OUNG K IM ,

Petitioner-Appellant,

v.

C OMMISSIONER OF INTERNAL R EVENUE,

Respondent-Appellee.

Appeal from the United States Tax Court

No. 11902-10—David Laro, Judge.

A RGUED A PRIL 12, 2012—D ECIDED M AY 9, 2012

Before E ASTERBROOK , Chief Judge, and M ANION and

S YKES, Circuit Judges.

E ASTERBROOK, Chief Judge.