Banks v. CIR

RECOMMENDED FOR FULL-TEXT PUBLICATION Pursuant to Sixth Circuit Rule 206 2 Banks v. Comm’r Nos. 01-2171/2177 ELECTRONIC CITATION:

2003 FED App. 0347P (6th Cir.)

File Name: 03a0347p.06 _________________ COUNSEL UNITED STATES COURT OF APPEALS ARGUED: James R. Carty, MECKLER, BULGER & FOR THE SIXTH CIRCUIT TILSON, Chicago, Illinois, for Appellant. Kenneth W. _________________ Rosenberg, UNITED STATES DEPARTMENT OF JUSTICE, APPELLATE SECTION, TAX DIVISION, JOHN W. BANKS , II, X Washington, D.C., for Appellee. ON BRIEF: James R. Petitioner-Appellant, - Carty, MECKLER, BULGER & TILSON, Chicago,…