Bilthouse, Alan v. United States

In the United States Court of Appeals For the Seventh Circuit No. 07-3593 A LAN B ILTHOUSE and P ATRICIA B ILTHOUSE, Plaintiffs-Appellants, v. U NITED S TATES OF A MERICA, Defendant-Appellee. Appeal from the United States District Court for the Northern District of Illinois, Eastern Division. No. 05 C 4442—Virginia M. Kendall, Judge. A RGUED M AY 15, 2008—D ECIDED JANUARY 15, 2009 Before R IPPLE, K ANNE, and W ILLIAMS, Circuit Judges. W ILLIAMS, Circuit Judge. Alan and Patricia Bilthouse seek to recover a tax refund on the basis that their shares of stock in a construction company became…