Eustace, Robert R. v. CIR

In the United States Court of Appeals For the Seventh Circuit ____________ No. 01-4222 NICHOLAS E. EUSTACE, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________ Appeal from the United States District Court Tax Court Nos. 21088-96 et al.—Maurice B. Foley, Judge. ____________ ARGUED NOVEMBER 7, 2002—DECIDED DECEMBER 13, 2002 ____________ Before BAUER, EASTERBROOK, and MANION, Circuit Judges. EASTERBROOK, Circuit Judge. Applied Systems, a Sub- chapter S corporation, develops and sells software that in- dependent insurance agencies use to manage…