Malachinski, Leon S. v. CIR

In the United States Court of Appeals For the Seventh Circuit No. 99-3323 LEON S. MALACHINSKI, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from the United States Tax Court. No. 13501-94--Joseph H. Gale, Judge. ARGUED FEBRUARY 14, 2001--DECIDED October 4, 2001 Before POSNER, COFFEY and RIPPLE, Circuit Judges. RIPPLE, Circuit Judge. The Internal Revenue Service determined that Leon Malachinski was deficient in the payment of his federal income taxes for the year 1980. Dr. Malachinski contested the assessment in the United States Tax Court. He contended…