Opinion

United States Court of Appeals
For the Seventh Circuit
Chicago, Illinois 60604
April 16, 2001
Before
Hon. RICHARD A. POSNER, Circuit Judge
Hon. DIANE P. WOOD, Circuit Judge
Hon. ANN CLAIRE WILLIAMS, Circuit Judge
THOMAS F. GROJEAN and THERESE ] Appeal from the United
GROJEAN, ] States Tax Court
Petitioners-Appellants, ]
] No. 14374-98
No. 00-2252 v. ]
]
COMMISSIONER OF INTERNAL REVENUE, ]
Respondent-Appellee. ]
]
The opinion of this court issued on April 13, 2001, is
corrected as follows:
The caption should reflect that the Commissioner of
Internal Revenue is the Respondent-Appellee.

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