Brian L. Nahey and Carol J. Nahey v. Commissioner of Internal Revenue

196 F.3d 866 (7th Cir. 1999)

Brian L. Nahey and Carol J. Nahey, Petitioners-Appellants,

v.

Commissioner of Internal Revenue, Respondent-Appellee.

No. 99-1149

United States Court of Appeals, Seventh Circuit

Argued September 13, 1999

Decided November 17, 1999

Rehearing and Rehearing En Banc Denied January 28, 2000

Appeal from the United States Tax Court.

Before Posner, Chief Judge, and Cudahy and Kanne, Circuit Judges.

Posner, Chief Judge.

1

This appeal from a decision by the Tax Court against the taxpayers, Brian Nahey and his wife, presents a question that one might (wrongly) have supposed resolved long…