190 F.3d 791 (7th Cir. 1999) NICK KIKALOS and HELEN KIKALOS, Petitioners-Appellees,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Nos. 98-2631, 98-2632 United States Court of Appeals, Seventh Circuit ARGUED NOVEMBER 10, 1998DECIDED SEPTEMBER 8, 1999 Appeal from the United States Tax Court Nos. 10244-96, 4924-97Before COFFEY, MANION, and ROVNER, Circuit Judges. ILANA DIAMOND ROVNER, Circuit Judge. 1 […]