Dexter, Timothy E. v. CIR

In the United States Court of Appeals For the Seventh Circuit ____________ No. 04-3873 TIMOTHY E. DEXTER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________ Appeal from the United States Tax Court. No. 18847-30 ____________ SUBMITTED MAY 2, 2005—DECIDED JUNE 3, 2005 ____________ Before EASTERBROOK, RIPPLE and MANION, Circuit Judges. PER CURIAM. The Commissioner of Internal Revenue (Commissioner) moves to dismiss this appeal of a decision by the Tax Court. For the following reasons, we grant the motion. For three near-consecutive years, Timothy…