Reynolds, Charles v. CIR

In the United States Court of Appeals For the Seventh Circuit ____________ No. 00-2966 CHARLES REYNOLDS and BEATRICE REYNOLDS, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________ Appeal from the United States Tax Court No. 12112-97—John F. Dean, Special Trial Judge. ____________ ARGUED NOVEMBER 30, 2001—DECIDED JULY 18, 2002 ____________ Before FLAUM, Chief Judge, CUDAHY, and MANION, Circuit Judges. CUDAHY, Circuit Judge. This dispute arises from certain tax deductions claimed by Charles and Beatrice Reynolds on their 1993 and 1994 tax returns. The…