238 F.3d 860 (7th Cir. 2001) FRANK MUHICH, VIRGINIA MUHICH, and MIDWEST PORTRAITS CORPORATION, Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Nos. 00-1186 and 00-1187 In the United States Court of Appeals For the Seventh Circuit Argued October 25, 2000Decided January 25, 2001 Appeals from a Decision of the United States Tax Court. Nos. 21561-97 and 21562-97–David […]