Court of Appeals for the Seventh Circuit May 10, 2016, 15-2232 (Kunkel v. Commissioner)

In the

United States Court of Appeals

For the Seventh Circuit

____________________

No. 15-2232

CRAIG J. KUNKEL, KIM M. KUNKEL, and INTEGRA ENGINEERING,

LTD.,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

____________________

Appeal from the United States Tax Court.

Nos. 3279-13 et al. — Mary Ann Cohen, Judge.