288 F.3d 332 UNITED STATES of America, Plaintiff-Appellee,v.Ellis J. CRUM and Norma N. Crum, Defendants-Appellants. No. 01-3750. No. 01-3751. United States Court of Appeals, Seventh Circuit. Argued February 26, 2002. Decided May 3, 2002. Judith A. Hagley (argued), Dept. of Justice, Tax Div., App. Sec., Washington, DC, for Plaintiff-Appellee in No. 01-3750. Jennifer G. Cohen, […]