Alaa Musa v. CIR

In the United States Court of Appeals For the Seventh Circuit ____________________ No. 16‐1841 ALAA I. MUSA, Petitioner‐Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent‐Appellee. ____________________ Appeal from the United States Tax Court. No. 27996‐12 — Joseph W. Nega, Judge. ____________________ ARGUED JANUARY 12, 2017 — DECIDED APRIL 26, 2017 ____________________ Before BAUER, SYKES, and HAMILTON, Circuit Judges. HAMILTON, Circuit Judge. The central issue in this appeal from the Tax Court is how to apply the “duty of consistency,” an equitable tax doctrine analogous to judicial…