204 F.3d 772 (7th Cir. 2000) Dennis L. HAYDEN and Sharon E. Hayden, Petitioners-Appellants,v.COMMISIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 99-2520 In the United States Court of Appeals For the Seventh Circuit Argued December 3, 1999Decided February 11, 2000 Appeal from the United States Tax Court Before Flaum, Rovner, and Evans, Circuit Judges. Flaum, Circuit Judge. […]