223 F.3d 642 (7th Cir. 2000) STEVEN H. TOUSHIN, Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 99-3963 In the United States Court of Appeals For the Seventh Circuit Argued June 7, 2000Decided August 2, 2000 Appeal from the United States Tax Court. No. 21724-92–Juan F. Vasquez, Judge.[Copyrighted Material Omitted] Before POSNER, COFFEY and RIPPLE, Circuit Judges. […]